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 | Â | Â |
Prob(J-statistic) | 0.2193 | Â | Â |
AR(1) Coeff | − 4.9471 |  |  |
AR(2) Prob | 0.3808 | Â | Â |
Instruments/groups | 67/80 | Â | Â |