A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria-Reference-Cited by-同舟云学术

A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria

Published:2024-02-27 Issue:1 Volume:11 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Sani Armaya’u Alhaji¹,Kibiya Isah Umar²,Al-Absy Mujeeb Saif Mohsen³,Muhammad Muhammad Liman⁴,Bala Hussaini¹,Khatoon Ghousia¹,Mohammed Sani Damamisau⁵,Garba Sunusi⁶

Affiliation:

1. Department of Accounting, Banking and Finance, Tishk International University, Erbil, Iraq

2. Department of Accounting, Faculty of Management Sciences, Yusuf maitama Sule University, Kano, Nigeria

3. Accounting and Financial Science Department, College of Administrative and Financial Science, Gulf University, Sanad 26489, Kingdom of Bahrain

4. Department of Accounting, Faculty of Management Sceinces, Bayero University Dutse, Kano, Nigeria

5. Department of Taxation, Faculty of Management Sciences, Federal University Dutse, Dutse, Nigeria

6. Department of Accounting, Faculty of Management Sciences, Federal University Dutse, Dutse, Nigeria

Publisher

Informa UK Limited

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2024.2316283

Reference65 articles.

1. Book-tax differences and risk: Does shareholder activism matter?

2. Tax planning, corporate governance and equity value

3. Top management team heterogeneity, governance changes and book-tax differences

4. Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms

5. Impactful women directors and earnings management

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