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...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2021
|
| 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 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|