Maryam Isyaku Muhammad

Board attributes, financial literacy and tax avoidance of listed deposit money banks in Nigeria

This study examines the moderating effect of board financial literacy on the relationship between board attributes and tax avoidance practice of listed deposit money banks in Nigeria for the period of 10 years (2014 to 2023). Secondary data was sourced from the annual reports of all the thirteen (13) deposit money banks in Nigeria. The study emp...