Published: 2025-09-17
Earnings Quality And The Role Of Tax Sheltering: Insights From Nigerian Oil And Gas Firms
This paper assessed the effect of tax sheltering measured using cash effective tax rate, tax savings and book tax gap on earnings quality (the modified Jones earnings model) of listed oil and gas firms in Nigeria from2017 -2021. Data was sourced from 10 listed oil and gas firms. The paper
Mohammed Sani Bukar
1-6