The use of deferred tax and accruals to manage earnings / Noor Hasimah M Yacob

• 主要作者: M Yacob, Noor Hasimah
• 格式: Thesis
• 语言: English
• 出版: 2008
• 主题: Balance sheet. Financial statements. Corporation reports. Including pro forma statements
• 在线阅读: https://ir.uitm.edu.my/id/eprint/89430/1/89430.pdf; https://ir.uitm.edu.my/id/eprint/89430/

This paper addresses the question of whether Malaysian public listed companies use deferred tax and discretionary accruals to manage earnings in order to meet earnings targets: 1) to avoid an earning decline; and 2) to avoid reporting a loss. This study is a replication of Philips et al. (2003)’s st...