Balogun, Sherif Babajide; Ajibola, Hussein Olamilekan; Olawoore, Olayode Oluwaseun; Fasina, Oludare Olakunle. BOARD CHARACTERISTICS AND IAS 12 (INCOME TAX DISCLOSURE) OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA. IJSSMER 2026, 4, 99-110.