Tax planning, corporate tax avoidance and real earnings management : GMM approach in Nigeria
Year of publication: |
2023
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Authors: | Shittu, Saheed Akande ; Alagbe, Emmanuel Abiodun ; Jimoh, Olushola Rasheed |
Published in: |
Copernican Journal of Finance & Accounting : CJF&A. - ToruĊ : [Verlag nicht ermittelbar], ISSN 2300-3065, ZDB-ID 2753136-3. - Vol. 12.2023, 4, p. 89-107
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Subject: | tax planning | corporate tax avoidance | listed non-financial firms | real earnings management | Nigeria | GMM | Steuervermeidung | Tax avoidance | Bilanzpolitik | Accounting policy | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation |
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