The study examines the effect of tax aggressiveness on the financial performance of listed industrial goods firms in Nigeria. The population of the study is made up of the entire listed industrial goods firms in Nigeria. Sample of 10 firms were selected using a census sampling technique and data were collected using secondary sources of data collection from the annual report and accounts of the selected firms. Data for the study were analyse using descriptive and inferential methods of data analyses using STATA 13 statistical software. Findings of the study revealed that GAAP effective tax rate has significant positive effect on return on assets. On the other hand, cash effective tax rate has negative significance effect on return on assts. Based on this, the study concludes that Tax aggressiveness has significance effect on financial performance of listed industrial goods firms in Nigeria and therefore recommends that industrial goods firms should utilized the tax planning opportunities available to them so as to minimize their tax liabilities and improve their performance.

This research attempts to investigate how corporate board structure affects the financial performance of Nigerian pharmaceutical companies that are publicly traded. The study discovered that female directors, institutional directors, and non-executive directors have a strong significant impact on the profitability of the sampled pharmaceutical firms in Nigeria during the period covered by the study using multiple regression technique. The study used a correlational research design and a panel regression technique of data analysis on a sample of seven pharmaceutical firms for a period of ten years (2012-2020). The research found that, the size of the board of directors had no discernible effect on the selected firms' profitability. According to the research, institutional directors have a positive effect on the profitability of Nigeria's publicly traded pharmaceutical businesses, whereas female directors and non-executive directors have a negative impact on the profitability of their organizations. According to the research, a big board does not always increase a company's profitability. Therefore, management and the board of directors of pharmaceutical companies in Nigeria are advised to reduce the size of their boards to a maximum of six members. Additionally, it was advised that the number of institutional directors on the boards of Nigerian pharmaceutical companies that are publicly traded be expanded since their presence contributes to rising profits. The report's conclusion urges policymakers and other interested parties to start a process to limit the number of women who may serve as directors on the boards of publicly traded pharmaceutical companies in Nigeria since their participation does not increase profitability.