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This is a Quantitative Study study.

Tax Avoidance and Cost of Capital of Listed Manufacturing Companies in Nigeria: The Moderating Effect of Ownership Structure

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Tax avoidance significantly increases the cost of capital in manufacturing firms, indicating higher financing costs for tax-averse companies.
Cost of debt and weighted average cost of capital are particularly influenced by managerial and concentrated ownership structures.
Ownership structure moderates the relationship between tax avoidance and cost of capital, enhancing the financial dynamic for firms.
Recommends balanced tax management strategies to optimize savings while maintaining competitive financing costs.

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Analysis reveals tax avoidance raises cost of capital in manufacturing firms; ownership structure influences this relationship.

Baba et al. (2025) studied this question.

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