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Research Article
Vol. 11, Issue 1
EFFECT OF CORPORATE GOVERNANCE ON TAX PLANNING OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
This study investigates the effect of corporate governance on tax planning among listed non-financial firms in Nigeria. Using a balanced panel dataset of 56 firms over the period 2012–2021, the study employs panel regression analysis, estimated using Fixed Effects (FE) and Random Effects (RE) models, with the Hausman specification test used to sele...
