Mustapha Maruf

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

mmustaphaphd@gmail.com

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. 10, Issue 1

IMPACT OF BOARD ATTRIBUTES ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE OF ENVIRONMENTALLY SENSITIVE INDUSTRIES OF NIGERIA

Yahaya Musa^*, Anietie Charles Dikki, Mustapha Maruf

This study examines the impact of board attributes on Environmental, Social, and Governance (ESG) disclosure in environmentally sensitive industries in Nigeria. The study population consists of 150 listed companies across 11 sectors of the Nigerian Exchange Group (NGX). Employing a purposive sampling technique, 26 companies were selected from four ...

DOI: 10.68022/kajarap.2025.52x7tyuj

Jun, 2025 Vol. 10, Issue 1 17 views 3 downloads

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