Jabar A. A.

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...