Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria DOI Open Access
Hussaini Bala, Abdulaziz S. Al Naim, Armaya’u Alhaji Sani

et al.

Sustainability, Journal Year: 2024, Volume and Issue: 16(16), P. 6919 - 6919

Published: Aug. 12, 2024

Nigeria is a foremost oil producer in Africa, and thus faces substantial environmental issues like pollution climate change. Therefore, since green taxation innovation emphasize inventing new technologies, mitigating damage, stimulating sustainability, understanding encouraging might aid reducing these challenges protect natural resources. This study therefore explored the influence of board structure on link between taxation, innovation, cosmetic accounting practices firms. adopted auxiliary data from World Bank, OECD, Nigerian corporations’ annual reports. The analysis included 792 firm-year observations 2014 to 2021. A logistic regression was performed. documented that firms costume their income avoid paying taxes or generate more constructive image practices. Similarly, it found innovations attract engage practice Nigeria. However, firms’ effective mechanisms have been prevent likelihood Finally, established could engaging companies with mechanisms. first explore governance nexus findings this provide valuable information regulatory authorities, policymakers, seeking promote sustainable growth protection.

Language: Английский

Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria DOI Open Access
Hussaini Bala, Abdulaziz S. Al Naim, Armaya’u Alhaji Sani

et al.

Sustainability, Journal Year: 2024, Volume and Issue: 16(16), P. 6919 - 6919

Published: Aug. 12, 2024

Nigeria is a foremost oil producer in Africa, and thus faces substantial environmental issues like pollution climate change. Therefore, since green taxation innovation emphasize inventing new technologies, mitigating damage, stimulating sustainability, understanding encouraging might aid reducing these challenges protect natural resources. This study therefore explored the influence of board structure on link between taxation, innovation, cosmetic accounting practices firms. adopted auxiliary data from World Bank, OECD, Nigerian corporations’ annual reports. The analysis included 792 firm-year observations 2014 to 2021. A logistic regression was performed. documented that firms costume their income avoid paying taxes or generate more constructive image practices. Similarly, it found innovations attract engage practice Nigeria. However, firms’ effective mechanisms have been prevent likelihood Finally, established could engaging companies with mechanisms. first explore governance nexus findings this provide valuable information regulatory authorities, policymakers, seeking promote sustainable growth protection.

Language: Английский

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