Nigeria’s capital market is heading into another year of heavy equity issuance and potential consolidation, as insurance recapitalisation pressures and a planned 2026 listing of Dangote Petroleum Refinery extend the momentum seen in the banking-led capital raise of 2025.
The convergence of regu
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Chioma Nwangwu
Chioma Nwangwu is a Tax Reporter at BusinessDay, covering Nigeria’s tax policies, regulatory reforms, and compliance trends. She reports on how evolving tax rules impact businesses, investors, and the economy, translating complex fiscal regulations into clear, actionable insights.