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Ezekiel Martins

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Open access Aug 2026

Effect of Board Attributes on Tax Effectiveness of Listed Commercial Banks in Nigeria

This study investigated the effect of board attributes on corporate tax effectiveness of listed commercial banks in Nigeria over the period 2015–2024. Secondary data were obtained from the annual reports of thirteen listed commercial banks and analyzed using the Arellano–Bond dynamic panel Generalized Method of Moments...

Ezekiel Martins · 0 citations

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