Adams, Samuel Olorunfemi; Balogun, Philomena Omoshade - In: Dutch journal of finance and management 4 (2020) 2/68, pp. 1-9
Corporate effective tax rates (ETR) of large Nigerian listed firms during the new tax regime as well as the influence of firm size, leverage, return on asset, capital intensity, and inventory intensity on corporate effective tax rate was investigated. The study aims to examine the influence of...