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Accounting, Corporate Governance & Business Ethics

A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria

Armaya’u Alhaji Sania Department of Accounting, Banking and Finance, Tishk International University, Erbil, IraqCorrespondence[email protected]
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Isah Umar Kibiyab Department of Accounting, Faculty of Management Sciences, Yusuf maitama Sule University, Kano, NigeriaView further author information

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Mujeeb Saif Mohsen Al-Absyc Accounting and Financial Science Department, College of Administrative and Financial Science, Gulf University, Sanad26489, Kingdom of BahrainView further author information

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Muhammad Liman Muhammadd Department of Accounting, Faculty of Management Sceinces, Bayero University Dutse, Kano, NigeriaView further author information

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Hussaini Balaa Department of Accounting, Banking and Finance, Tishk International University, Erbil, IraqView further author information

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Ghousia Khatoona Department of Accounting, Banking and Finance, Tishk International University, Erbil, IraqView further author information

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Sani Damamisau Mohammede Department of Taxation, Faculty of Management Sciences, Federal University Dutse, Dutse, NigeriaView further author information

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Sunusi Garbaf Department of Accounting, Faculty of Management Sciences, Federal University Dutse, Dutse, NigeriaView further author information