ARTÍCULO
TITULO

Effects of tax sheltering on earnings management in Nigeria

Ifeanyi Francis Osegbue    
Austin Nweze    
Meshack Ifurueze    
Chizoba Mary Nwoye    

Resumen

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

       
 
Nurnas Kavila Elnung, Yozi Aulia Rahman     Pág. 30 - 41
Economic development in East Java Province increases each year, can be seen from the Gross Regional Domestic Product (GRDP) Per Capita is increasing. The increase in GRDP Per Capita, cigarette consumption can increase so that the impact on tax receipts a... ver más

 
Stefan Vr?ina,Nenad Jankovic     Pág. 415 - 427
Host countries, especially developing countries, often grant tax incentives in order to attract foreign capital of multinational companies (MNCs), expecting positive effects of foreign direct investments on their economic development. Also, there is an o... ver más

 
Cheng-Yih Hong,Chen-Jung Hsu,Jian-Fa Li     Pág. 140 - 146

 
Chen-Yin Kuo     Pág. 227 - 242
Differing from existing research focusing on the relations between default risk and equity returns, corporate governance, tax allowance, this paper investigates whether accounting conservatism (accounting conservative reporting) reduces default risk. We ... ver más

 
Christina Tri Setyorini,Dewi Susilowati     Pág. 1 - 12
The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered... ver más