Michael Usen, E.; Uwah, U.; A. Okpo, S.; Alfred Young Itah, A. Tax Avoidance and Earnings Management of Listed Consumer Goods Firms in Nigeria. IOASD J Bus Manag Stud 2026, 3 (3), 215-225. https://doi.org/10.67224/ioasdjbms.2026.v03i03.011.