Every entity operates with the entity concept, which endues management to strategize for survival. This study examined optimal tax behaviour and corporate survival with a focus in Nigeria. Ex-post-facto was adopted and data computed from annual accounts of 52 out of 198 quoted companies were used. Descriptive Statistics, test of normality, outliers, and multi-collinearity tests were carried out to establish the normality of the data. Both fixed and random effects of the generalized least square multiple regressions were conducted and the outcome of the test showed that ETR is a positive but insignificant determinant of EPS while EATS were found to be a positive and significant determinants of EPS of companies in Nigeria. The study concluded that quoted companies are yet to effectively and efficiently explore loopholes in tax laws. The study recommended that companies in Nigeria should urgently explore these loopholes and improve their performance and experts with professional skills should be engaged as not infringe tax laws.

In this paper has been investigated tax savings behaviour of firms in Nigeria with the objective of finding out how it affects firm size. The ex-post facto research design was employed, and secondary data obtained from the annual reports of firms listed on the Nigeria Stock Exchange was used. Descriptive statistics and panel data regression tests were conducted. The data were further subjected to unit root test to establish the stationarity of the data. The result revealed that interest tax savings behaviour and depreciation savings behaviour have negative but significant relationship with firm size while effective tax rate has negative and insignificant relationship with firm size. The study concluded that the lower the firm size the higher the tax savings behaviour and vice versa of quoted companies in Nigeria. The paper recommended that tax regulatory authorities should focus their searchlight on tax aggressiveness of small sized companies as a strategy to reduce tax evasion while encouraging appropriate tax savings strategies to ensure tax compliance.

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The paper presents a fundamental analysis of how differential interpretations and uses of accounting innovations stimulate technological diffusion and industrial development in the argument of the relevance of accounting within the emergent technological milieu already threatening several professions. It identifies how the meanings and interpretations of accounting innovations contributed to the cultural determinants of various industrial epoch. Relying on the theory of cultural determinism in accounting and using Geert Hofstede 6D Model of National Culture to explain that the diffusion of technology and industrial development is also culturally dependent, the paper shows that the lack of the use of accounting innovation is implicated in the inability to translate technological advancements into industrial developments in parts of the world. The paper recommends that changes in the organizational structure, culture and strategy stimulated by accounting innovations be embraced to tilt the tide in favour of faster-paced translation of nanotechnology and other high-level technological advancements into industrial development in African and other developing economies.

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