Abdullahi Suleiman, Amiya Bhaumik, Adeniyi Sarafadeen Diran

Firm-Level Financial Characteristics, Industry Structure, and Aggressive Tax Planning of Listed Multinational Firms in Nigeria

AbstractThis study examines how firm-level financial characteristics and industry structure shapeaggressive tax planning (ATP) among listed multinational firms in Nigeria. Motivated bymounting fiscal pressure and the disproportionate role of multinational enterprises in Nigeria's...

Corporate Governance, Ownership Structure, and Aggressive Tax Planning of Listed Multinational Firms in Nigeria

AbstractThis study examines the relationship between corporate governance, ownership structure andaggressive tax planning (ATP) of listed multinational companies in Nigeria. Although there isevidence on the economic drivers of tax avoidance, the discipline effect of internal gove...

Corporate Governance, Ownership Structure, and Aggressive Tax Planning of Listed Multinational Firms in Nigeria

AbstractThis study examines the relationship between corporate governance, ownership structure andaggressive tax planning (ATP) of listed multinational companies in Nigeria. Although there isevidence on the economic drivers of tax avoidance, the discipline effect of internal gove...