ILOH, P. A. .; ANICHEBE, N. S.; UGWU, V. I. Tax Optimization Approach and Financial Distress Cost: : A Study of Non-Finance Listed Firms in Nigeria. JOURNAL OF EMERGING TRENDS IN MANAGEMENT SCIENCES AND ENTREPRENEURSHIP, [S. l.], v. 8, n. 2, p. 249–271, 2026. Disponível em: https://jetmase.com/index.php/jetmase/article/view/228. Acesso em: 13 nov. 2026.