Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Has tax and accounting relationship come to nothing? An investigation into the decision usefulness of financial information disclosure

Koholga Ormin
  • Koholga Ormin
  • Department of Accounting, Faculty of Social and Management Sciences, Adamawa State University, Mubi, Nigeria.
  • Google Scholar
Bashir Tijjani
  • Bashir Tijjani
  • Department of Accounting, College of Business Administration, Imam AbdulRahman bin Faisal University, Dammam, Saudi Arabia.
  • Google Scholar

  •  Received: 28 September 2020
  •  Published: 31 October 2020


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Sutton D (2009). The foundations for a general theory of general purpose financial reporting for business. (Unpublished MSc Thesis), Victoria University, Wellington.


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Tijjani B (2010). Share valuation and stock market analysis in emerging markets: The case of Nigeria. Kano: Adamu Joji Publishers.


Tijjani B, Ormin K (2016). Application of ethical approaches to accounting thought in financial reporting by Nigerian banks. Nigeria Deposit Insurance Corportion (NDIC) Quarterly 28(1/2):92-119.


Tijjani B, Peter Z (2020). Ownership structure and tax planning of listed firms: Evidence from Nigeria. Journal of Accounting and Taxation 12(3):99-107.


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