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

• Main Author: M Yacob, Noor Hasimah
• Format: Thesis
• Language: English
• Published: 2008
• Subjects: Balance sheet. Financial statements. Corporation reports. Including pro forma statements
• Online Access: 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...