Olubode Olusegun Oladele

Capital Structure and Tax Planning of Listed Consumer Goods Firms in Nigeria: Moderating Effects of Institutional Ownership

Moses Babatunde Olanisebe, Olubode Olusegun Oladele & Olayinka Olufisayo Akinlo · Asian Journal of Economics, Business and Accounting · 2026

Highly leveraged firms are more likely to pursue tax planning strategies to manage their financial obligations and enhance shareholder value since the firms with higher leverage benefit from interest deductibility, reducing taxable income. This study examined the moderating effec...