Corporate Tax Avoidance and Shareholders Returns: Moderating Effects of Monitoring
The study tests the moderating effect of monitoring on the corporate tax avoidance- shareholders’ returns nexus in quoted Nigerian firms. Using an ex-post facto design, annual financial data were collected from 54 non-financial firms from various sectors of the Nigerian Stock Exchange (NSE). Analyse...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi Universitas Sriwijaya
2018-10-01
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| Series: | Sriwijaya International Journal of Dynamic Economics and Business |
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| Online Access: | http://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/107 |