Abstract: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 taxdifference (BTD). Accounting conservatism was measured using negative accruals. The study employed an ex-post factor researchdesign utilizing unbalanced panel data. The study covered 48 listed non-financial firms during the period between 2014 and … Show more
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