Earnings management and deferred tax / Rohaya Md Noor, Nor’Azam Mastuki and Zanariah Aziz
This study investigates whether firms use deferred tax expense to meet earnings targets: (1) to avoid an earnings decline and (2) to avoid a loss. The current study replicates Phillips et al. (2003)’s study, where they found evidence that firms use deferred tax expense to manage earnings. The study...
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| தலைமை எழà¯à®¤à¯à®¤à®¾à®³à®°à¯à®•ளà¯: | , , |
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| வடிவமà¯: | கடà¯à®Ÿà¯à®°à¯ˆ |
| மொழி: | English |
| வெளியீடபà¯à®ªà®Ÿà¯à®Ÿà®¤à¯: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| பகà¯à®¤à®¿à®•ளà¯: | |
| நிகழà¯à®¨à®¿à®²à¯ˆ அணà¯à®•லà¯: | http://ir.uitm.edu.my/281/ http://ir.uitm.edu.my/281/1/AJ_ROHAYA%20MD%20NOOR%20MAR%2007.pdf |
| கà¯à®±à®¿à®¯à¯€à®Ÿà¯à®•ளà¯: |
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