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ir.bowen.edu.ng:8181/jspui/handle/123456789/2537
Title: | Moderating Effect of Earnings Management On Firm-Specific Attributes And Tax Avoidance Of Listed Oil And Gas Companies In Nigeria. |
Authors: | Mamman, S. Aza, S. Isa, I. |
Keywords: | Tax avoidance profitability leverage firm size earnings managemen |
Issue Date: | 2021 |
Citation: | Mamman, S., Aza, S. & Isa, I. (2021). Moderating Effect of Earnings Management On Firm-Specific Attributes And Tax Avoidance Of Listed Oil And Gas Companies In Nigeria. International Conference on Accounting and Finance (ICAF), 237-246. |
Abstract: | This study seeks to examine whether firm-specific attributes are correlated with tax avoidance if earnings management moderates this relationship. To do so, the study employed an Ex-post facto research design. Data were obtained from secondary sources through the firm’s annual reports and accounts. The research hypotheses are built upon a sample of eight (8) oil and gas companies listed on the Nigerian Stock Exchange from the years 2012 to 2020 and then tested using dynamic panel regression techniques. The results revealed that earnings management positively and significantly moderates the effect of profitability and tax avoidance practices. Furthermore, the study revealed that earnings management negatively and significantly moderates the effect of leverage and tax avoidance practices. While earnings management exerts no significant effect on the relationship between firm size and tax avoidance practices of listed oil and gas companies in Nigeria. The study recommends that the accounting oversight body, such as the financial reporting council of Nigeria FRCN) should be stricter in controlling tax avoidance practices by designing rules that address the loopholes that arise out of the flexibilities in the accounting system. |
Description: | Conference Proceeding |
URI: | ir.bowen.edu.ng:8181/jspui/handle/123456789/2537 |
Appears in Collections: | Conference Paper |
Files in This Item:
File | Description | Size | Format | |
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Mamman et al.pdf | 1.02 MB | Adobe PDF | View/Open |
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