Salim, U. I., B. Abba, J. Madaki, S. Idris, B. U. Mikail, and Z. R. Ibrahim. “Effect of Board Size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria”. UMYU Journal of Accounting and Finance Research, vol. 8, no. 1, June 2025, pp. 50-62, doi:10.61143/umyu-jafr.8(1)2025.004.