Effect Of Tax Shield On The Profitability Of Quoted Companies In Nigeria:- Ihejirika, Olivia M
ABSTRACT
The study examined the effect of
tax shield on the profitability of quoted brewery manufacturing firms in
Nigeria, for the period of 2010 - 2015. The study employed the use of ex-post
facto research design; Ordinary Least Square (OLS) was used in analyzing the
data gotten from the financial statement ofthe firms under study. The study
established that, long term debt has no significant effect on profitability
offirms, as well as amortization cost. But, short term debt has a significance
effect on profitability of firms. Therefore, this study recommends that, listed
firms in Nigeria should adopt a corporate tax policy that uses debt financing
because it improves the profitability offirms. Also, they should employ the use
ofshort term debt financing than long term debt because it is more profitable
to firms.
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IHEJIRIKA, I (2024). Effect Of Tax Shield On The Profitability Of Quoted Companies In Nigeria:- Ihejirika, Olivia M. Mouau.afribary.org: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-tax-shield-on-the-profitability-of-quoted-companies-in-nigeria-ihejirika-olivia-m-7-2
IHEJIRIKA, IHEJIRIKA. "Effect Of Tax Shield On The Profitability Of Quoted Companies In Nigeria:- Ihejirika, Olivia M" Mouau.afribary.org. Mouau.afribary.org, 18 Apr. 2024, https://repository.mouau.edu.ng/work/view/effect-of-tax-shield-on-the-profitability-of-quoted-companies-in-nigeria-ihejirika-olivia-m-7-2. Accessed 25 Nov. 2024.
IHEJIRIKA, IHEJIRIKA. "Effect Of Tax Shield On The Profitability Of Quoted Companies In Nigeria:- Ihejirika, Olivia M". Mouau.afribary.org, Mouau.afribary.org, 18 Apr. 2024. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-tax-shield-on-the-profitability-of-quoted-companies-in-nigeria-ihejirika-olivia-m-7-2 >.
IHEJIRIKA, IHEJIRIKA. "Effect Of Tax Shield On The Profitability Of Quoted Companies In Nigeria:- Ihejirika, Olivia M" Mouau.afribary.org (2024). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-tax-shield-on-the-profitability-of-quoted-companies-in-nigeria-ihejirika-olivia-m-7-2