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Review Open access Sep 2026

Tax Avoidance and Earnings Management of Listed Consumer Goods Firms in Nigeria

This study examined the relationship between tax avoidance and earnings management among listed consumer goods firms in Nigeria. Five tax-avoidance proxies were employed: effective tax rate (ETR), cash effective tax rate (CETR), book-tax difference (BTD), debt tax shield (DTS), and non-debt tax shield (NDTS); earnings...

Esther Michael Usen, Uwem Uwah, S. Okpo et al. · 0 citations

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