Accounting Information and Deferred Taxation: Evidence from Deposit Money Banks in Nigeria
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2018, Vol 8, Issue 10
Abstract
This study assesses the effect of accounting information on deferred taxation in Nigerian deposit money banks. The specific objectives are to; evaluate whether earnings per share has effect on deferred tax items of Nigerian deposit money banks and established how cash flow affected deferred tax items of Nigerian deposit money banks. Ex post Facto research design was adopted and the data were collected from annual reports and accounts of Nigerian deposit money banks. Pooled multiple regression analysis was employed to test the formulated hypotheses. Based on the analysis, the study found that earnings per share (EPS) and Cash flow (CASHFL) impact negatively on our dependent variable, deferred tax, but book value of equity impact was statistically significant while earnings per share (EPS) and Cash flow (CASHFL) impact were not statistically significant. The study therefore recommends among others that Since the basis of effectiveness of generating earnings (EPS) to retire deferred tax of the banks does not perform better as the analysis revealed should be should be ignored as a determinant of deferred tax in Nigeria.
Authors and Affiliations
Francis N. Udeh, Raymond A. Ezejiofor
Keywords
Related Articles
- EP ID EP573517
- DOI 10.6007/IJARBSS/v8-i10/4800
- Views 96
- Downloads 0
Quality of Life (QoL) of Fishermen in the West Coast States of Peninsular Malaysia
This study aims to identify factors contributing to the quality of life (QoL) of the fishing community on the West Coast States of Peninsular Malaysia namely Selangor, Perak, Kedah and Johor. It also aims to determine ch...
A Review of Research on Pre-Service Teachers’ Technological Pedagogical Content Knowledge for Teaching English Language
In this modern era, the knowledge of technology, pedagogy, and content knowledge (TPACK) is very crucial in preparing the pre-service teachers to become quality teachers in order for them to face the challenge of 21st ce...
Wedding Expenses by the Malay-Muslim Community: An Investigation into the Sources of Expenditure
The contemporary Malay community is increasingly facing a wedding expenses issue following the existence of various pre-wedding preparations, including the demand of customary rites and current reception trends. In order...
Flood Management Using Data Driver Index: A Case Study in Kelantan, Malaysia
The deterioration of nature's quality is among the contributing factors to environmental disasters arises from human attitude, which greedily developed the necessities of life without evaluating the risk of environmental...
Analysis of Heritage Sites’ Attractiveness in relation to Archaeotourism Development in Bujang Valley (Kedah)
This article focuses on the heritage site located in Lembah Bujang/Bujang Valley (Kedah) and its relationship with the archaeotourism sector. Bujang Valley is rich in heritage, comprising archaeological sites, historical...