Effect Of Tax Avoidance on Accounting Conservatism of Listed Non-Financial Firms in Nigeria

• Main Authors: Suleiman, Salami, Barnabas, Mensah
• Format: Article
• Language: English
• Published: UUM Press 2021
• Subjects: HF5601 Accounting
• 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

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...