USMAN, A. T. Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 To 2023: Evidence from Panel Regression Analysis. UMYU Journal of Accounting and Finance Research , [S. l.], v. 8, n. 1, p. 138–156, 2025. DOI: 10.61143/umyu-jafr.8(1)2025.010. Disponível em: https://accountingjournal.umyu.edu.ng/index.php/ujafr/article/view/161. Acesso em: 25 jun. 2025.