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Table 8 Additional test (GMM).

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

Variable Coefficient T-Stat P value
CASHFETR(− 1) 0.11472 11.9095* 0.0000
RSKCM 0.31128 8.0422* 0.0000
ACSIZE − 0.06043 − 5.4436* 0.0000
BIND − 0.34881 − 5.8404* 0.0000
FSIZE 0.01692 0.5539 0.5798
INOWN − 0.24468 − 5.4808* 0.0000
LOSS − 0.0089 − 0.5178 0.6048
J-statistic 57.4223   
Prob(J-statistic) 0.2193   
AR(1) Coeff − 4.9471   
AR(2) Prob 0.3808   
Instruments/groups 67/80   
  1. * Sig @ 1%; ** Sig @ 5%