ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE

This study investigates the effect of accounting conservatism on the corporate tax avoidance of listed non-financial firms in Nigeria. This study computes corporate tax avoidance based on the cash effective tax rate (CETR), GAAP effective tax rate (GETR) and book tax difference (BTD). Accounting co...

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Bibliographic Details
Main Authors: Hamid Njiddah Sa’ad, Zaid Abubakar, Suleiman Salami
Format: Article
Language:English
Published: Universiti Utara Malaysia 2023-01-01
Series:The International Journal of Banking and Finance
Subjects:
Accounting conservatism
tax avoidance
book tax difference
effective tax rates
Online Access:https://e-journal.uum.edu.my/index.php/ijbf/article/view/15064

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