Deferred tax and earnings management under MASB 25 / Noor Hasimah M. Yacob, Nor'Azam Mastuki and Rohaya Md Noor

• Main Authors: M. Yacob, Hasimah, Mastuki, Nor'azam, Md Noor, Rohaya
• Format: Article
• Language: English
• Published: Research Management Institute (RMI) 2011
• Subjects: Balance sheet. Financial statements. Corporation reports. Including pro forma statements; Financial management. Business finance. Corporation finance
• Online Access: http://ir.uitm.edu.my/id/eprint/13099/1/AJ_NOOR%20HASIMAH%20M.%20YACOB%20SMRJ%2011%201.pdf; http://ir.uitm.edu.my/id/eprint/13099/; https://smrj.uitm.edu.my/

This paper investigates whether Malaysian publicly listed companies in 10 sectors use deferred tax and discretionary accruals as tools to manage earnings in order to meet earning targets: 1) to avoid an earning decline and 2) to avoid a loss. This research examines financial statements prepared dur...