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Table 6 Censored normal (TOBIT) estimation.

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

Variable Coefficient z-Statistic^ Prob
RSKCM 0.0429 2.228* 0.026
ACSIZE 0.0365 4.082** 0.000
BIND 0.1716 2.212* 0.027
FSIZE 0.0139 0.934 0.350
INOWN − 0.1284 − 3.234** 0.001
LOSS − 0.1675 − 7.100** 0.000
C − 0.2243 − 2.269* 0.023
  1. * Sig @ 1%; ** Sig @ 5%
  2. ^ Z statistics are based on robust standard errors