References
Agama, E. and Nkak, P.E. (2020). Corporate social responsibility performance and tax aggressiveness of listed industrial and consumer goods manufacturing firms in Nigeria. Journal of Business and Management (IOSR-JBM), 22(8), 31 – 40 Agboola O. S. and Oroge, C.A. (2019). Environmental Cost and Financial Performance: Analysis of Cement Companies in Nigeria. International Journal of Academic and Applied Research, 3(8), 60 - 65 Agundu, P.U.C & Siyanbola, A.A. (2017). Tax aggressiveness and corporate social responsibility fluidity in Nigerian firms. JORIND 15(1), 312 – 319 Amodu, N. (2017). Regulation and enforcement of corporate social responsibility in corporate Nigeria. Journal of African Law, 61(1), 105-130. Arifin, I. S. and Rahmiati, A. 92020). The Relationship between Corporate Social Responsibility and Tax Aggressiveness: An Indonesian Study. International Journal of Innovation, Creativity and Change, 13(4), 645 – 663 Aronmwan, E. J., & Ogbaisi, S. A. (2022). The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria, Future business journal, 8(9) Balakrishnan. (2011). Does Tax Aggressiveness Reduce Financial Reporting Transparency? Wharton School. University of Pennsylvania. Boadway, R., & Flatters, F. (2023). The taxation of natural resources: principles and policy issues. In Taxing choices for managing natural resources, the environment, and global climate change: Fiscal systems reform perspectives (pp. 17-81). Cham: Springer International Publishing. Buberwa, K. (2023). CSR and Taxes: Examining the Taxing Debate Over a Corporate's Social Responsibility. Christ, K., & Burritt, R. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production 41:163-173 Frank, M., Lynch. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84, 467–496. Freedman, M. (2006). An analysis of the association between pollution disclosure and economic performance. Accounting, Auditing and Accountability Journal, 1(2), 43-58 Hawkins D (2006). Corporate social responsibility: balancing tomorrow's sustainability and today's profitability, Basingstoke, Palgrave Macmillan. Hlaing. (2012). Organizational Architecture of Multinationals and Tax Aggressiveness. University of Waterloo. Canada Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059. Hopkins, B. R. (2019). The law of tax-exempt organizations. John Wiley & Sons. Iheduru, N. G. and Ike, R.C. (2019). Effect of Environmental and Social Cost on Performance of Manufacturing Companies in Nigeria. International Journal of Accounting & Finance Review, 4(2), 5 - 12 Krishnaswamy, H. (2021). Do The Indian Tax Enactments & Fiscal Policies? Incentivise & Facilitate Tax Evasion?-A Critical Study. Lanis, R., & Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439–457. Lanis, R., dan G. Richardson. (2013). Corporate Social Responsibility and Tax Aggressiveness: a test of legitimacy theory. Accounting Auditing and Accountability Journal, 26(1). 23. Libecap, G. D. (2014). Addressing global environmental externalities: Transaction costs considerations. Journal of Economic Literature, 52(2), 424-479. Melnyk, S., Sroufe, R. and Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and perceived environmental performance. Journal of Operations Management, 329–351 Ndalu, T.C., Ibanichuka, E.A.L. & Ofurum C.O. (2021). Board characteristics and environmental disclosure of quoted oil and gas firms in Nigeria: The moderating role of firm size. International Journal of Innovative Finance and Economics Research 9(4), 51-62 Nwagbara, U. (2020). Exploring how institutions shape managerialist employment relations and work-life balance (WLB) challenges in Nigeria. Employee Relations: The International Journal, 42(6), 1401-1421. Nwezoku NC, & Egbunike PA (2020) Board diversity and corporate tax aggressiveness behaviour of quoted healthcare manufacturing firms in Nigeria. Int J Adv Acad Res Soc Manag Sci 6:66–96 Okoh, S.K. & Ofor, N. T. (2022). Corporate Board Attributes and Tax Aggressiveness of listed Non-financial Firms in Nigeria. International Journal of Innovative Finance and Economics Research 10(4), 1-14 Olowe, R. A. (1998). Financial Management: Concepts, Analysis and Capital Investments. , Lagos: Brierly Jones Osemene, O. and Olaoye, J. (2009). An evaluation of the effects of environmental accounting factors on thelife of the inhabitants of the oil producing communities in Nigeria. Lapai international Journal of Management and Social Sciences. Osinubi, I. S. (2020). The three pillars of institutional theory and IFRS implementation in Nigeria. Journal of Accounting in Emerging Economies, 10(4), 575-599. Renouard, C., & Ezvan, C. (2018). Corporate social responsibility towards human development: A capabilities framework. Business Ethics: A European Review, 27(2), 144-155. Salihu, I.A. & Kawi, F. (2021). Board attributes and corporate tax avoidance: An explanatory mixed method investigation. Journal of accounting and taxation, 13 (4), 291-303 Sethi, S. P., Martell, T. F., & Demir, M. (2017). Enhancing the role and effectiveness of corporate social responsibility (CSR) reports: The missing element of content verification and integrity assurance. Journal of business ethics, 144, 59-82. Wason. V. (2005). Double Entry Book keeping (financial accounting S.Chand and Company Ltd, Ram Nagar, New Delhi. Wijaya, H. and Mulya, H. (2020). The effect of corporate social responsibility on tax aggressiveness and its impact on financial performance. Saudi Journal of Business and Management Studies, 498 – 505 Ylönen, M., & Laine, M. (2015). For logistical reasons only? A case study of tax planning and corporate social responsibility reporting. Critical Perspectives on Accounting, 33, 5–23.
