[PDF][PDF] Tax Sheltering and Corporate Investment Expenditure of Listed Financial Firms in Nigeria

CU Eze, CI Nnado, PE Nwankwo - 2024 - kwpublications.com
The notion that tax planning activities are schemes to deprive the government of revenue
continued to garner the concerns of other business stakeholders. Based on stakeholders …

The moderating effect of Firm Size on Tax Saving and Investment Expenditure in Nigeria

IF Osegbue, PA Egbunike - ANAN Journal of Accounting, 2023 - joa.anan.org.ng
This study examines how taxation and firm characteristics influence investment expenditure.
It differs from previous taxation-led investment expenditure narrative that probe whether …