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Research Article
Vol. 11, Issue 1
THE ROLE OF TAX INCENTIVE ON SUSTAINABILITY DISCLOSURES AND PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
The study examined the moderating effects of tax incentive on the relationship between sustainability disclosure and the performance of listed manufacturing firms on the Nigeria Exchange Group from 2015-2024. The motivation behind this study are, limitation in Empirical evidence and the use of tax incentive as a policy tool for sustainability discl...