Hamisu S. Kargi

Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria

hskargi@yahoo.co.uk

2 Publications

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Publications 2

Research Article Vol. 10, Issue 1

MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa^*, Hamisu S. Kargi, Mustapha Maruf, H. S. Sambo

Tax avoidance is a scheme used by taxpayers to reduce tax liability in order to increase distributable profit for the owners to the detriment of the government. What role profitability plays in moderating how shareholders influence tax avoidance among listed manufacturing firms in Nigeria is the main focus in this study. The study targeted all 56 m...

DOI: 10.68022/kajarap.2025.6bxyrqb5

Jun, 2025 Vol. 10, Issue 1 38 views 4 downloads

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Research Article Vol. 9, Issue 2

EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Abbas Abdulrahman Ngadi^*, Chechet Shaya Luka, Hamisu S. Kargi, Sabo Bello

This study investigates the effect of firm attributes on the sustainability reporting of listed manufacturing firms in Nigeria. Reports and accounts of forty-six adjusted populations were used for the extraction of data for a period of ten years (2013-2022). Moreover, multiple regression was used as the technique for data analysis. The results reve...

DOI: 10.68022/kajarap.2024.p422bvp9

Dec, 2024 Vol. 9, Issue 2 65 views 6 downloads

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