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This study investigates the effect of accounting conservatism on corporate tax avoidance listed non-financial firms in Nigeria. computes based cash effective rate (CETR), GAAP (GETR) and book difference (BTD). Accounting was measured using negative accruals. The employed an ex-post factor research design utilizing unbalanced panel data. covered 48 during period between 2014 2020. Three regressi...

We examine the association between accounting conservatism, expressed in form of asymmetric timeliness recognition economic gains and losses, corporate social responsibility (CSR). provide evidence that, under unfavorable macroeconomic conditions financial constraints, as well increased levels outside pressure from debtholders equity holders, catering for capital providers through conservative ...

Economic interdependence between suppliers and customers generates proprietary information useful for credit risk assessment. Such proprietary information can mitigate information asymmetry between borrowers and lenders, and substitutes for conservative accounting numbers in debt contracting. We hypothesize that a pre-existing lending relationship with a borrower’s customer(s) grants the lender...