Table 4 Tax aggressiveness based on risk committee presence.
From: The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria
| Â | Risk committee | N | Mean | SD |
|---|---|---|---|---|
Tax aggressiveness | Risk committee present | 559 | 0.16 | .245 |
| Â | Risk committee absent | 401 | 0.11 | .188 |