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 con...

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Bibliographic Details
Main Authors: Sa’ad, Hamid Njiddah, Abubakar, Zaid, Salami, Suleiman
Format: Article
Language:English
Published: UUM Press 2023
Subjects:
HF5601 Accounting
HG Finance
Online Access:https://repo.uum.edu.my/id/eprint/29198/1/IJBF%2018%2001%202023%2051-66.pdf

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