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What is Deferred Tax Impact on Nigerian Agriculture about?

This document summarizes a research article that examines the effect of deferred tax accounting on the financial performance of listed agricultural firms in Nigeria. The study used data from 4 agricultural firms over 7 years from 2011-2017. The results showed that deferred tax accounting has a positive and significant relationship with profitability. However, deferred tax was found to have no statistically significant effect on cash flow or earnings per share. The study recommends that firms implement effec

Author

Khaled Mamdouh

Language

EN