BOARD CHARACTERISTICS AND TUNNELLING: AN EMPIRICAL ANALYSIS OF CONSUMER GOODS COMPANIES IN NIGERIA. Journal of Contemporary Issues in Accounting, [S. l.], v. 4, n. 1, p. 103–119, 2023. Disponível em: https://journals.unizik.edu.ng/jocia/article/view/2511. Acesso em: 3 aug. 2026.