The study determine the effect of CEO duality on the effective tax rate of quoted foods and
Beverage companies. Ex-post facto research design was adopted. A purposive sampling …

This study examined the effect of corporate tax avoidance on operating cash flow
performance of manufacturing firms in Nigeria. The study adopted the ex post facto research …

Previous research on the determinants of effective corporate tax rates (ETRs) dominantly
studied annual ETRs. On the other hand, in this paper we examined the impact of firm …

The study examined the effect of tax variance and financial performance of deposit money
banks multinational companies in Nigeria. It specifically examined the effect of book tax …

Tax revenue generation in any country across the globe is often not maximized because
there are attempts by taxpayers to avoid paying taxes aggressively or minimizing tax …

This study examines book tax difference and corporate performance with evidence from
quoted consumer goods and industrial goods manufacturing companies in Nigeria. This …

The objective of this study is to explore the nexus of book tax aggressiveness and corporate
social responsibility of quoted consumer goods manufacturing firms on the Nigerian Stock …

CALL FOR PAPERS The Nigerian Journal of Banking and Financial Issues (NJBFI) provides
a unique forum for the articulation and dissemination of applied research by academics and …

Apstrakt: Imajući u vidu činjenicu da poreske evidencije i prijave preduzeća obično nisu
javno dostupne, njihovo opterećenje porezom na dobitak se obično procenjuje na bazi …

This study determined and analyzes the effect of tax planning on cash flow activities of
companies quoted in Nigerian Stock Exchange. An Ex Post Facto research design was …