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Table 5 Independent t-test for difference in tax aggressiveness.

From: The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria

  Levene's test for equality of variances t-test for equality of means
  F Sig t df Sig. (2-tailed)
Tax aggressiveness Equal variances assumed 18.604 0.000 3.435 958 0.001
  Equal variances not assumed    3.582 953.235 0.000