Michael Usen, Esther, Uwem Uwah, Sunday A. Okpo, and Aniema Alfred Young Itah. 2026. “Tax Avoidance and Earnings Management of Listed Consumer Goods Firms in Nigeria”. IOASD Journal of Business and Management Studies 3 (3): 215-25. https://doi.org/10.67224/ioasdjbms.2026.v03i03.011.