The serious decline in the price of crude oil in recent years has led the state government to look for new sources of revenue and becomes strict and aggressive to the assessment and collection of revenue from the existing sources. This study examines the impact of Corporate Governance Attributes on Tax planning of listed manufacturing companies in Nigeria and Malaysia. The corporate governance parameters include board size and CEO tenure while tax planning is proxied by the effective tax rate and firm size as control variable. The objective is to determine if there is a relationship between corporate governance attributes and tax planning which in turn may improve firm performance. The study adopts comparative and ex-post facto research design and will utilise panel data from annual reports and accounts of the listed companies for the period of five years (2014-2018). The Data were analysed using a panel regression technique to assess the effect of the independent variables on the dependent variable. Hausman specification test was conducted to choose between fixed and random effect estimation and the p-value is0.9863 which insignificant. The resultsfrom random effect estimation modelindicates a negative and significant relationship between CEOT, FSIZE and ETR and a positive relationship between BSIZE and ETR.Therefore, the study concludes that corporate governance mechanism plays a significant role in tax planning and Nigerian manufacturing companies pays high tax charges as compare to Malaysian food and beverages companies.

The serious decline in the price of crude oil in recent years has led the federal government to look for new sources of revenue and becomes strict and aggressive to the assessment and collection of revenue from other sources. This study examines the impact of Corporate Governance Attributes on Tax planning of listed Nigerian Conglomerate companies. The corporate governance parameters include board size and CEO tenure while tax planning is proxied by the effective tax rate and firm size as control variable. The objective is to determine the relationship between corporate governance attributes and tax planning which in turn may improve firm performance. The study adopts ex-post facto research design and utilized panel data from annual reports and accounts of the listed companies for the period of five years (2014)(2015)(2016)(2017)(2018). The Data were analyzed using a panel regression technique to assess the effect of the independent variables on the dependent variable. Hausman specification test was conducted to choose between fixed and random effect estimation and the pvalue is 0.9863 which insignificant. Therefore, results from random effect estimation model was interpreted which indicates a negative and significant relationship between CEOT, FSIZE and ETR and a positive relationship between BSIZE and ETR. Therefore, the study concludes that corporate governance mechanism plays a significant role in tax planning of listed Nigerian Conglomerate Companies.

There is an increasing global concern about corporate sustainability performance. Many companies are criticized for the negative societal and environmental impact of their activities. For long-term sustainability, companies are faced with the challenge of how to manage relationship with the stakeholders. Corporate sustainability performance (CSP) requires companies to integrate economic performance with social and environmental performance. The main purpose of this study is to examine the effect of corporate sustainability performance on firm value of listed Nigerian Petroleum Companies and the moderating role of CEO power on such relationship. The research model is drawn from stakeholder and agency theories. The influence of CSP on firm value is established from stakeholder theory while the moderating role of CEO power is explained from the agency theory approach. Disclosure index via content analysis will be used in measuring CSP of the listed companies while Tobin’s q will be used in measuring firm value. The findings from this research will extend the application of stakeholder theory in utilizing CSP to manage relationship with stakeholders and the CEO’s role in reducing agency cost of CSP initiatives. The result will also give prospective shareholders an insight into the role of CSP on firm value.