Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria
Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue. Thereby necessitating the examination of the effects of thin capitalization on the financial performance of multinational firms in Nigeria...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2023-05-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_42949_7ad96cf36f7191666764aa73091b56e9.pdf |
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