Effect Of Tax Avoidance on Accounting Conservatism of Listed Non-Financial Firms in Nigeria
The study seeks to ascertain the effect of tax avoidance on the accounting conservatism of listed non-financial firms in Nigeria. Tax avoidance was proxied by Generally Accepted Accounting Principle Effective Tax Rate (GETR), Cash Effective Tax Rate (CETR), and Book Tax Difference (BTD), while accou...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2021
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/30079/1/JES%2003%2002%202021%2046-55.pdf https://doi.org/10.32890/jes2021.3.2.4 https://repo.uum.edu.my/id/eprint/30079/ https://www.e-journal.uum.edu.my/index.php/jes/article/view/14564 https://doi.org/10.32890/jes2021.3.2.4 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |