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Future Business Journal

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
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