Overview
This study explores the effect of profitability on ownership structure and tax avoidance in Nigeria, providing fresh insights into how governance and financial performance interact to shape corporate tax behavior. Drawing on panel data from listed Nigerian companies over a twelve-year period (2010–2021), the research employs Structural Equation Modeling (SEM), correlation analysis, bootstrapping, and Monte Carlo simulation to rigorously test direct and indirect effects. The findings reveal that ownership structure significantly influences profitability, while profitability itself has a notable impact on tax avoidance. Specifically, managerial and foreign ownership indirectly affect tax avoidance through profitability, whereas institutional ownership and ownership concentration show no mediating effect. The study concludes that concentrated ownership and high institutional holdings tend to support management tax avoidance policies, underscoring the dual pressures of managerial opportunism and shareholder short-termism. Recommendations highlight the need for balanced ownership structures, stakeholder consideration, and effective tax planning.
Full Product Details
Author: Moses Babatunde Olanisebe ,
Kabiru Isa Dandago ,
Hannatu Sabo Ahmad
Publisher: Cambridge Scholars Publishing
Imprint: Cambridge Scholars Publishing
Edition: Unabridged edition
ISBN: 9781036475031
ISBN 10: 1036475034
Pages: 422
Publication Date: 01 August 2026
Audience:
Professional and scholarly
,
Professional & Vocational
Format: Hardback
Publisher's Status: Active
Availability: In Print
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Author Information
Dr Moses Babatunde Olanisebe is an accountant currently working at the University of Maiduguri, Nigeria, with a background in accounting and finance. He has five years of experience, and is committed to professional focus and values, such as research, innovation, and community service among others. He is a registered member of the Institute of Chartered Accountants of Nigeria (ICAN).Prof Kabiru Isa Dandago holds BSc, MSc (Accounting), MBA, and PhD (Economics) degrees. He is a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and the Chartered Institute of Taxation of Nigeria (CITN), amongst many other institutions.Prof (Mrs) Hannatu Sabo Ahmad is a distinguished Professor of Accounting at Bayero University Kano (BUK), Nigeria. Her academic credentials include a BSc in Accounting (1992), an MBA (1997), an MSc in Accounting (2006), and a PhD in Accounting (2012), all from BUK. She has held significant administrative roles, including Sub-Dean of the Faculty of Management Sciences (2018) and Head of the Department of Accounting in 2023.
