Evaluating the Effect of Tunnelling on Tax Aggressiveness Among Listed Non-financial Multinational Corporations (MNCs) In Nigeria
Awodiran M. A, Lanre-Jimoh, B. O & Jabar A. A. · Asian Journal of Economics, Business and Accounting · 2025
This research aimed to examine the effect of tunnelling on tax aggressiveness (proxy by Effective Tax Rate (ETR) and Cash Effective tax rate (CAETR) among listed multinational corporations (MNCs) in Nigeria, alongside exploring how managerial ownership moderates this relationship...
Open access
Research Article
10.9734/ajeba/2025/v25i21678