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Gift Onyedikachi

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Open access Aug 2026

Effective Tax Rate, Book –Tax Difference and Real Earnings Management: Evidence from Listed Companies in Nigeria

The study focused on tax effective tax rate, book-tax difference and real earnings management of listed companies in Nigeria. To achieve the objective of the study, ex-post facto research design was adopted. The data were collected from annual report and accounts of the selected firms in Nigeria from 2016 to 2025. T...

Gift Onyedikachi · 0 citations

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