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SUMMARY
This study was carried out to ascertain the bi-directional impact of tax shield on earnings management. In achieving this data was collected from annual reports and accounts of quoted companies for five years ranging from 2013-2017. The data was arrayed in a table comprising of roles and column, thereafter the regression analysis was employed to ascertain the causal relationship among the estimating parameters. The study concludes that tax shield impacts the practice of earnings management of firms in Nigeria and a bi-directional relationship exists.
