Effects of tax sheltering on earnings management in Nigeria

Research Papers in Economics and Finance

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Field Value
Title Effects of tax sheltering on earnings management in Nigeria
Creator Osegbue, Ifeanyi Francis
Nweze, Austin
Ifurueze, Meshack
Nwoye, Chizoba Mary
Subject tax sheltering
earnings management
cash ETR
tax savings
Description This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones earnings model (earnings quality manage-ment) from 2009 to 2016.
The study used a sample of all 116 listed companies on the Nigerian stock exchange ranging from all sectors excluding financial services sector due to its reporting system. 
We concluded that the cash effective tax rate, long term effective tax rate, tax savings temporary and permanent tax difference are insignificant meaning that stakeholders in Nigeria are interested in companies that produce quality financial reports, which clearly shows that there is high earnings manipulation among Nigeria quoted companies as most firms manipulate earnings through abnormal accruals. 
Publisher Faculty of Economics, Poznań University of Economics and Business
Date 2019-08-27
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Identifier http://ref.ue.poznan.pl/index.php/REF/article/view/79
Source Research Papers in Economics and Finance; Vol 3 No 2; 45-69
Language eng
Relation http://ref.ue.poznan.pl/index.php/REF/article/view/79/43
Rights Copyright (c) 2019 Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye

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