Ibrahim Luka Tumba

Moderating Effect of Firm Size on the Relationship between Leverage and Deferred Tax Assets: Evidence from Sub-Saharan African Manufacturing Firms

Ibrahim Luka Tumba, Onyinyechi Precious Edeh & Ovbe Simon Akpadaka · Asian Journal of Economics, Business and Accounting · 2025

This study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates ho...