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Article · Journal · 2023

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE

Hamid Njiddah Sa’ad, Zaid Abubakar, Suleiman Salami

International Journal of Banking and Finance

Open access · Diamond

Read it 10.32890/ijbf2023.18.1.3

Citations: 3from other works
Field-weighted impact: 1.171.00 is the world average for its field and year
Among its field: 80th percentileby citations, against works of its field and year
Authors: 3from 1 institution

Authors

3 authors

Hamid Njiddah Sa’adFirst author
- Ahmadu Bello University (NG)
Zaid Abubakar
Suleiman SalamiSenior author
- Ahmadu Bello University (NG)

Development goals

17Partnerships for the goals

Country

Nigeria

Fields

A work can sit in several, each with a score

Corporate Taxation and AvoidanceTopic
Taxation and Compliance StudiesTopic
Taxation and Legal IssuesTopic

ACCOUNTING CONSERVATISM AND CORPORATE TAX AVOIDANCE · Peerford