Peters, G. T., Okiakpe, E. K. and Eyitayo, A. . (2022) “Thin Capitalization Strategy of Tax Avoidance, Bankruptcy risks and Corporate Ownership Structure of Listed Agricultural Companies in Nigeria”, Academic Journal of Accounting and Business Management, 3(3), pp. 88–98. Available at: https://cirdjournals.com/index.php/ajabm/article/view/828 (Accessed: 15 June 2026).