None Nguyen Duc Duong, None Vu Thi Thao, None Nguyen Thi Thu Huong, None Ho Thi Ly
{"title":"EXPERIENTIAL TOURISM OF HANOI CITY RESIDENTS, VIETNAM","authors":"None Nguyen Duc Duong, None Vu Thi Thao, None Nguyen Thi Thu Huong, None Ho Thi Ly","doi":"10.51594/ijarss.v5i8.588","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.588","url":null,"abstract":"This research aims to analyze the experiential tourism needs of the residents of Hanoi city. Data for this study were collected by surveying 200 residents in Hanoi to understand their experiential tourism needs. The study uses two main methods: descriptive statistics and cross-tabulation analysis. The research results indicate that experiential tourism is a relatively new and trending form of tourism, especially among young people. Additionally, the study identifies the activities that customers wish to experience in a travel tour. Based on the analysis results, the research proposes some appropriate recommendations for travel companies to better meet the experiential tourism needs of Hanoi residents in the future.
 Keywords: Experiential Tourism; Hanoi City; Residents; Vietnam; Travel Preferences; Tourism Trends; Travel Experiences; Market Research; Tourist Activities; Recommendations.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135218976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None Adeyinka Alex Banso, None Joy Otibhor Olurin, None Eche Samuel Okem, None Oluwaseun Ayo Ogunjobi
{"title":"INTEGRATED WATER RESOURCE MANAGEMENT IN SOUTH WEST NIGERIA: A COMPREHENSIVE REVIEW OF STRATEGIES AND OUTCOMES","authors":"None Adeyinka Alex Banso, None Joy Otibhor Olurin, None Eche Samuel Okem, None Oluwaseun Ayo Ogunjobi","doi":"10.51594/ijarss.v5i8.586","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.586","url":null,"abstract":"This research explores Integrated Water Resource Management (IWRM) in South West Nigeria, emphasizing its diverse ecological landscapes and burgeoning population. This study aimed to dissect the historical, socio-economic, and environmental facets of water resource management, aiming to pinpoint existing gaps and discern both challenges and avenues for prospective advancements. Employing an exhaustive methodology that amalgamated literature reviews, pertinent case studies, and stakeholder feedback, the investigation illuminated the region's profound history in water management, the pivotal role of local communities, and the ramifications of various strategic interventions. The results indicated that, despite notable progress in IWRM, persistent challenges such as water pollution, rapid urbanization, and the impacts of climate change remain. The research accentuated the criticality of community participation, holistic stakeholder collaboration, and the harmonization of age-old practices with contemporary technological innovations. In conclusion, the future of water resource management in South West Nigeria teeters at a crucial juncture, presenting opportunities to carve a sustainable trajectory. The recommendations advocate for augmented investments in research, nurturing community-driven initiatives, and embracing adaptive strategies to preemptively address anticipated shifts in water demands and supplies.
 Keywords: Integrated Water Resource Management, South West Nigeria, Community Engagement, Water Security, Stakeholder Collaboration.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"IM-13 2/3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135366987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None Adeyinka Alex Banso, None Julie Olajumoke Coker, None Ngozi Samuel Uzougbo, None Seun Solomon Bakare
{"title":"THE NEXUS OF LAW AND SUSTAINABLE DEVELOPMENT IN SOUTH WEST NIGERIAN PUBLIC POLICY: A REVIEW OF MULTIDISCIPLINARY APPROACHES IN POLICY FORMATION","authors":"None Adeyinka Alex Banso, None Julie Olajumoke Coker, None Ngozi Samuel Uzougbo, None Seun Solomon Bakare","doi":"10.51594/ijarss.v5i8.585","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.585","url":null,"abstract":"This research delves into the intricate relationship between law and sustainable development within South West Nigerian public policy context. The aim was to critically assess the multidisciplinary approaches in policy formation, particularly focusing on the interplay of law and Sustainable Development Goals (SDGs) in the region. Utilizing a multidisciplinary research methodology, the study examined a plethora of policy documents and legal provisions, underpinned by a comprehensive analytical framework. Results from the research highlighted the historical evolution of sustainable policies in South West Nigeria, emphasizing the pivotal role of legal frameworks in steering development. The study revealed the transformative nature of policy research and development in the region, influenced by both domestic legal paradigms and international sustainable development agendas. In conclusion, while South West Nigeria has made commendable progress in aligning its policies with sustainable development imperatives, there remain inherent challenges. These challenges, deeply rooted in the region's historical and socio-political fabric, necessitate a multidisciplinary approach for effective mitigation. Recommendations from this study underscore the importance of continuous stakeholder engagement, regular policy reviews, and fostering international collaborations. Such measures ensure that the region's policies remain attuned to the dynamic global sustainable development landscape, addressing the unique challenges and harnessing the opportunities inherent in South West Nigeria's development trajectory.
 Keywords: South West Nigeria, Sustainable Development Goals, Public Policy, Legal Frameworks, Multidisciplinary Approaches, Policy Research.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"43 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None Ololade Elizabeth Adewusi, None Nancy Mohd Al Hamad, None Ife Jesuseun Adeleke, None Udochukwu Chidiebere Nwankwo, None Godson Chinenye Nwokocha
{"title":"ASSESSMENT AND EVALUATION IN ADAPTIVE EARLY CHILDHOOD EDUCATION: A COMPREHENSIVE REVIEW OF PRACTICES IN NIGERIA","authors":"None Ololade Elizabeth Adewusi, None Nancy Mohd Al Hamad, None Ife Jesuseun Adeleke, None Udochukwu Chidiebere Nwankwo, None Godson Chinenye Nwokocha","doi":"10.51594/ijarss.v5i8.580","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.580","url":null,"abstract":"This review paper explores the assessment and evaluation practices within Nigerian early childhood education (ECE). Nigeria's unique cultural diversity, resource constraints, and educational landscape necessitate a nuanced exploration. The paper scrutinizes assessment methods, stakeholder involvement, challenges, and innovative solutions. Implications underscore the need for equitable access, cultural sensitivity, professional development, community engagement, and inclusivity. Recommendations advocate for policy reform, resource investment, cultural competence, research collaboration, transparency, child-centred approaches, community partnerships, formative assessment, and capacity-building. These insights illuminate the path towards improved ECE quality, accessibility, and cultural relevance, fostering brighter prospects for Nigeria's young learners.
 Keywords: Early Childhood Education, Assessment Practices, Evaluation Practices, Nigeria, Cultural Sensitivity, Equity, Inclusivity","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135853836","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None AKPOVETA Onajite Alexandra, None Dr. Sunny, I. AGBOR, None Associate Prof. Mary JOSIAH
{"title":"VALUE RELEVANCE OF ENVIRONMENTAL SUSTAINABILITY REPORTING: EVIDENCE FROM LISTED CONSUMER GOODS FIRMS IN NIGERIA AND GHANA","authors":"None AKPOVETA Onajite Alexandra, None Dr. Sunny, I. AGBOR, None Associate Prof. Mary JOSIAH","doi":"10.51594/ijarss.v5i8.578","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.578","url":null,"abstract":"With the continuous rise in global warming, preparers of accounting reports are seeking for more environmentally responsive firms. As such, for such firms to be more value relevant, they must be environmentally responsive. Succinctly, the paper examined the value relevance of environmental sustainability reporting of listed consumer goods firms in Nigeria and Ghana. The various environmental sustainability proxies considered are: Gas flaring emission, energy consumption, and environmental review while value relevance was measured by market value. The study adopted the longitudinal research design. The study sourced data from 13 consumer goods firms in Nigeria out of the 21 consumer goods firms recorded as at 31st of December, 2022 and 7 consumer goods firms in Ghana out of the 10 consumer goods firms recorded as at 31st of December, 2022. The data spanned from 2013 to 2021 as stated in the Global Reporting Initiative (GRI). The study thus reported that, GAS flaring emission (coef. =0.310598 & p-value=0.0000, & energy consumption (Coef=0.450582; & p-value=) 0.0209 both exerted positive significant effect on market value (MAV). However, environmental review (Coef.=0.011167; & p-value =0.7019) is still not value relevant. Hence, the paper concludes that, GAS flaring emission and energy consumption are value additive. Consequently, adequate laws should be put in place to compel oil firms to invest more on disclosure of the volumes of gas emission into the ozone layer. Lastly, all commitments aimed at preserving the natural environment must be properly documented in the financial statement by way of environmental disclosure.
 Keywords: Value Relevance, Environmental Sustainability Performance, environmentally Responsive, Gas Flaring Emission.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136294042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None Ololade Elizabeth Adewusi, None Nancy Mohd Al Hamad, None Ife Jesuseun Adeleke, None Udochukwu Chidiebere Nwankwo, None Godson Chinenye Nwokocha
{"title":"ADAPTIVE TEACHING STRATEGIES IN EARLY CHILDHOOD EDUCATION: A REVIEW FOR NIGERIA AND THE UK","authors":"None Ololade Elizabeth Adewusi, None Nancy Mohd Al Hamad, None Ife Jesuseun Adeleke, None Udochukwu Chidiebere Nwankwo, None Godson Chinenye Nwokocha","doi":"10.51594/ijarss.v5i8.575","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.575","url":null,"abstract":"This review paper explores the dynamic landscape of adaptive teaching strategies in early childhood education (ECE), focusing on a comparative analysis between Nigeria and the United Kingdom (UK). ECE plays a pivotal role in shaping the cognitive, social, and emotional development of young learners, and adaptive teaching strategies have emerged as essential tools to meet the diverse needs of children. The analysis reveals that Nigeria and the UK differ significantly in their educational contexts and share a common commitment to nurturing the potential of young learners. Nigeria’s approach is marked by cultural responsiveness, community engagement, and emerging inclusive practices amid access, quality assurance, and teacher training challenges. In contrast, the UK combines a well-established regulatory framework with an emphasis on professional development and assessment for learning. However, it grapples with affordability and inclusivity concerns. The recommendations included investments in teacher training, strengthening cultural responsiveness, promoting inclusive practices, infrastructure development, and maintaining a delicate balance between standardization and flexibility. Additionally, the paper underscores the importance of parental engagement, research, evaluation, and global collaboration in advancing the effectiveness of adaptive teaching strategies in ECE. This comparative exploration highlights the significance of context-specific approaches and fosters a global dialogue on early childhood education that respects cultural diversity, champions inclusivity, and recognizes the unique potential of each young learner.
 Keywords: Adaptive Teaching Strategies, Early Childhood Education, Comparative Analysis, Nigeria, United Kingdom, Parental Engagement, Teacher Training, Professional Development.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134945449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None ODU, Caroline Ifechukwude, None Dr. ATU, O.O. Kingsley, None Dr. OZELE, Clement, E
{"title":"CORPORATE SPECIFIC ATTRIBUTES AND THE PERFORMANCE OF LISTED FIRMS IN SELECTED SUB-SAHARA AFRICA COUNTRIES","authors":"None ODU, Caroline Ifechukwude, None Dr. ATU, O.O. Kingsley, None Dr. OZELE, Clement, E","doi":"10.51594/ijarss.v5i8.576","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.576","url":null,"abstract":"The paper investigated the effect of corporate specific attributes on financial performance by employing samples from listed non-financial firms in Sub-Sahara African countries of Kenya, Nigeria, and South Africa between the periods of 2012-2021. The study sourced data from annual reports of non-financial firms in Nigeria, Kenya, and South Africa. The model evidenced that, the series are evenly spread, are not faced with multi-collinearity issues, and that the robust fixed effect model is appropriate for the study since the p-value of the Hausman Test estimated at 0.000 is below 0.05 significant level. Evidently, the results obtain from the fixed effect regression shows that, firm size has an inconsiderable (insignificant) positive effect on firm performance both in Kenya and Nigeria. However, it has an insignificant negative effect on firm performance in the case of South Africa. Again, liquidity (current ratio) has an insignificant positive effect on firm performance. Furthermore, asset tangibility has a negative and insignificant effect on the performance of understudied firms in Kenya but reduce the performance of understudied firms in Nigeria. In the case of South Africa, asset tangibility improves the performance of South African firms minimally. However, only leverage was consisted in the three sampled firms in that leverage has a negative and significant effect on the performance of firms in Kenya, Nigeria and South Africa. Meanwhile, cash-flow from operations exerted direct yet considerable effect on understudied firms in Kenya but had adverse yet negligible effect on understudied firms in Nigeria. Hence, the paper submits that, managers of SSA firms should endeavor to reinvest profitability into the firm, which will increase the growth of the company and enhance financial performance.
 Keywords: Corporate Specific Attributes, Performance, Listed Firms, Sub-Sahara Africa Countries.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134945583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
None Abdulkarim Sheidu HARUNA, None Chiemezie Scholastica ATAMA, None Mohammed AUDU, None Bilkisu Aboda MUSA, None Yusuf Baba IBRAHIM
{"title":"DETERMINANTS OF REPRODUCTIVE HEALTH SEEKING BEHAVIOUR AMONG WOWEN OF REPRODUCTIVE AGE IN AJAOKUTA VILLAGE, KOGI STATE","authors":"None Abdulkarim Sheidu HARUNA, None Chiemezie Scholastica ATAMA, None Mohammed AUDU, None Bilkisu Aboda MUSA, None Yusuf Baba IBRAHIM","doi":"10.51594/ijarss.v5i8.574","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.574","url":null,"abstract":"Women of reproductive age play a pivotal role in ensuring the continuity of the society, yet, they are faced with high risks of complications and even death in the course of performing this role. The study examined the determinants of reproductive health-seeking behaviour among women of reproductive age (15-49 years) in Ajaokuta village. The Behavioural Model of Health Service Use was adopted as a theoretical framework of the study. A self-administered open-and closed-ended structured questionnaire was used as instrument of data collection. A descriptive survey was carried out among 156 respondents using the multi-stage sampling technique. Frequency distribution tables and percentage were used to analyze the data. The respondents had the knowledge of reproductive health service, seeks reproductive health care services but the traditional and the faith-based care services. Family influence, educational qualification, inadequate healthcare services, access to health care service, lack of quality services, inadequate health workers, attitudes of health workers, cost of services, lack of confidentiality, waiting period to access care and volume of patients awaiting treatments were the determining factors found by the study. More awareness centered on the benefits of orthodox services utilization, minimal family interference, education of women, availability of quality and accessible reproductive health services, adequate health workers with good attitudes, affordability of healthcare services, strict confidentiality, urgent attention to avoid large number of patients awaiting care services were the recommendations provided by the study
 Keywords: Ajaokuta Village, Maternal Morbidity, Maternal Mortality, Reproductive Health, Reproductive Health Seeking Behaviour.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135646751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A REVIEW ON DATA-DRIVEN REGULATORY COMPLIANCE IN NIGERIA","authors":"None Bisola Beatrice Oguejiofor, None Adedolapo Omotosho, None Kehinde Mobolaji Abioye, None Ayoola Maxwell Alabi, None Fuzzy Naomi Oguntoyinbo, None Andrew Ifesinachi Daraojimba, None Chibuike Daraojimba","doi":"10.51594/ijarss.v5i8.571","DOIUrl":"https://doi.org/10.51594/ijarss.v5i8.571","url":null,"abstract":"In Nigeria's dynamic regulatory landscape, compliance challenges pose formidable obstacles to businesses and organizations across various sectors. This research explores Nigeria's multifaceted world of compliance, highlighting the intricacies of regulatory requirements, bureaucratic complexities, and resource constraints that organizations face. Amid these challenges, the pivotal role of data-driven approaches and technology in enhancing compliance efforts emerges as a central theme. The study's key findings reveal the complexity of Nigeria's regulatory environment, characterized by multiple authorities, inconsistencies, and persistent challenges like corruption and bureaucracy. Smaller organizations often grapple with resource limitations, hindering their ability to implement comprehensive compliance strategies. However, the research unveils the transformative power of data-driven solutions in addressing these compliance hurdles. Through real-world case studies spanning diverse sectors, it becomes evident that organizations can leverage data and technology to automate compliance processes, make informed decisions, and achieve real-time monitoring. These advancements lead to enhanced compliance, cost savings, improved reputations, and greater efficiency. The study provides a roadmap for organizations, emphasizing the importance of investing in data infrastructure, automation, and ethical data usage. Additionally, it underscores the need for collaboration with regulators, data privacy compliance, and a commitment to transparency. For regulators, the research recommends embracing regulatory technology (RegTech) solutions, fostering data-sharing platforms, ensuring transparency, and maintaining consistency in enforcement. Furthermore, it highlights the significance of educational initiatives and adaptive regulations to keep pace with technological advancements. Ultimately, the research illuminates the way forward in Nigeria's compliance landscape. Organizations that adopt data-driven approaches stand to navigate complex regulations more efficiently and proactively manage risks, contributing to business growth and sustainability in an ever-evolving environment. Meanwhile, regulators with data-driven tools can enhance oversight and enforcement, creating a more transparent and compliant business environment. Together, these efforts pave the path toward a future where compliance is not just a requirement but a strategic advantage in Nigeria's vibrant economy.
 Keywords: Compliance, Regulatory Landscape, Data-Driven Solutions, Nigeria, Regulatory Challenges, Technology, Data Analytics, Regulatory Bodies, Corruption, Data Privacy.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135696406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DETERMINANTS OF TAX AGGRESSIVENESS AMONG NON-FINANCIAL LISTED FIRMS IN NIGERIA","authors":"None Daniella Tamaradiepreye AJUBE, None Edirin JEROH","doi":"10.51594/ijarss.v5i7.566","DOIUrl":"https://doi.org/10.51594/ijarss.v5i7.566","url":null,"abstract":"The study investigated the determinants of tax aggressiveness among Nigerian listed non-financial firms using inferential and descriptive statistics. Ex-post facto research design was used based on the researchers’ choice of relying on secondary data of listed non-financial enterprises in order to meet the study's general and specific objectives. For this study, 10 years company-specific data were collected from MachameRatios Positive Accounting Database covering 2011 to 2020. Analysis was done using the regression method along with relevant diagnostic tests. According to the results of the hypothesis test, we discovered that Return on Assets (ROA) and gender diversity on the audit committee, does not significantly influence tax aggressiveness, whereas, real earnings management and independence of corporate boards have significant impact on the level of tax aggressiveness of listed non-financial firms in Nigeria. The study thus submits that the level of board independence and the degree of managements’ involvement on real earnings management are major determinants of tax aggressiveness among Nigerian listed non-financial firms. This study thus recommends that the Financial Reporting Council of Nigeria and other relevant regulatory agencies should sustain previous provision in the corporate governance codes requiring the compulsory inclusion of independent directors in the boards of corporate entities. Conscious attempts must be made by regulators to strategically monitor the activities of corporate organizations and their respective management to the extent that tax aggressive tactics through real activities’ manipulation should be discouraged and possibly sanctioned.
 Keywords: Tax Shield, Effective Tax, Tax Aggressiveness, Non-Financial Listed Firms, Corporate Boards, Nigeria.","PeriodicalId":495133,"journal":{"name":"International journal of applied research in social sciences","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135537452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}