Effects of tax sheltering on earnings management in Nigeria

Ifeanyi Francis Osegbue    
Austin Nweze    
Meshack Ifurueze    
Chizoba Mary Nwoye    


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. 

 Artículos similares

Mariana Isabel Puente Riofrío,Kevin Giancarlo Solano Armijo     Pág. 1 - 8
This research analyzes the effects of tax imposed on capital flight in the industrial import sector of Riobamba ? Ecuador. The Ecuadorian government imposes taxes on capital flight to protect the economy from capital outflow. The aim of the research is t... ver más

Daniel Susuawu,Kenneth Ofori-Boateng,John Kwaku Amoh     Pág. 50 - 56
While many factors influence tax compliance behaviour, this study aims to examine the effect of the quality of tax services on the compliance behaviour of small and medium-sized enterprises. The study used the survey to test those theories with the aid o... ver más

Seyhak Khon,Udomsak Seenprachawong     Pág. 129 - 138
Our study estimates the willingness to pay (WTP) for the dengue fever vaccination program at a national level in Cambodia. A double bounded format with an open-ended question was used in this study to estimate the WTP. The contingent valuation method (CV... ver más

Brinda Sooreea-Bheemul,Uzma Shataz Rasool,Rajeev Sooreea     Pág. 195 - 207
This paper examines whether economic freedom matters to inward Foreign Direct Investment in Sub-Saharan Africa. A key contribution of this study is that it uses disaggregated measures of economic freedom from the Heritage Foundation and the Fraser Instit... ver más

Shahid Hussain DAHRI,Naveed SHAIKH,Parveen SHAH     Pág. 295 - 303
JEL. H22, E21, O47.