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Research Article
Vol. 10, Issue 1
INTERNATIONAL FINANCIAL REPORTING STANDARD IMPLEMENTATION AND TAX ALIGNMENT IN POST-REFORM NIGERIA
This study examines the impact of International Financial Reporting Standards (IFRS) implementation on corporate tax reporting quality and tax alignment in post-reform Nigeria, with a particular focus on the mediating effect of Corporate Tax Reporting Quality and moderating effect of regulatory support. By employing Structural Equation Modeling (SE...
