CHRISTOPHER, MBATUEGWU DAVID, et al. “ MODERATING EFFECT OF COMPANY INCOME TAX ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED MULTINATIONAL COMPANIES IN NIGERIA”. ANUK College of Private Sector Accounting Journal, vol. 2, no. 1, Aug. 2025, pp. 46-57, https://www.anukpsaj.com/psaj/article/view/83.