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

QR Code

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

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...

Full description

Bibliographic Details
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:	https://ir.uitm.edu.my/id/eprint/13099/

Similar Items

Early adoption of MASB 22 (segment reporting) by Malaysian listed companies / Wan Nordin Wan-Hussin … [et al.]
by: Wan-Hussin, Wan Nordin, et al.
Published: (2003)

Disclosure of financial ratios in the annual reports / Mariam Rahmat
by: Rahmat, Mariam
Published: (2001)

Politically connected firms and external audit fees in Malaysia: An internal audit function perspective / Norziaton Ismail Khan, S. Susela Devi and Chan Wai Meng
by: Ismail Khan, Norziaton, et al.
Published: (2015)

Quality of worklife and organizational commitment among Malaysian public and government accountants / Mustafa Mohd Hanefah and Ali Yusob Md Zain
by: Mohd Hanefah, Mustafa, et al.
Published: (2003)

The economic consequences of voluntary environmental reporting on shareholder wealth / Ruslaina Yusoff, Shariful Amran Abd Rahman and Wan Nazihah Wan Mohamed
by: Yusoff, Ruslaina, et al.
Published: (2006)

Earnings management and sale of assets / Nor'azam Mastuki and Nihlah Abdullah
by: Mastuki, Nor'azam, et al.
Published: (2006)

Using the hofstede-gray framework to argue normatively for an extension of Islamic corporate reports / Maliah Sulaiman and Roger Willett
by: Sulaiman, Maliah, et al.
Published: (2003)

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen
by: Abdullah, Salina, et al.
Published: (2009)

Assessing multicollinearity via identification of high leverage points in financial accounting data / Norazan Mohamed Ramli ... [et al.]
by: Mohamed Ramli, Norazan, et al.
Published: (2010)

Value-relevance of accounting numbers : an empirical investigation of purchased goodwill / Muhd Kamil Ibrahim ... [et al.]
by: Ibrahim, Muhd Kamil, et al.
Published: (2003)

Consensus between users and preparers on the importance of voluntary disclosure items in annual reports : an Indonesian study / Arifin Sabeni, Hasnah Haran and Daing Nasir Ibrahim
by: Sabeni, Arifin, et al.
Published: (2002)

A descriptive case study of instructing the “financial reporting & analysis” course: conventional vs convenient approaches / Amit Shrivastava.
by: Shrivastava, Amit
Published: (2016)

Accounting irregularities in financial statements: an analysis of public reprimand announcement / Emie Famieza Zainudin and Hafiza Aishah Hashim.
by: Zainudin, Emie Famieza, et al.
Published: (2016)

The usefulness of financial statement reporting by charitable companies limited by guarantee in Malaysia / Ahmad Saiful Azlin Puteh Salin, Muhammad Faiz Tumiran and Anuar Nawawi.
by: Puteh Salin, Ahmad Saiful Azlin, et al.
Published: (2017)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

Earnings management and deferred tax / Rohaya Md Noor, Nor'Azam Mastuki and Zanariah Aziz
by: Md Noor, Rohaya, et al.
Published: (2007)

Audit lags in Scottish local authority financial reporting / Asmah Abdul Aziz and David Heald
by: Abdul Aziz, Asmah, et al.
Published: (2004)

Tadlis in Islamic transactions / Mohamed Azam Mohamed Adil … [et al.]
by: Mohamed Adil, Mohamed Azam, et al.
Published: (2010)

A study on the national council of welfare and social development Malaysia : the state of financial reporting of charity organizations / Radiah Othman, Jamaliah Said and Noraini Mohd Nasir
by: Othman, Radiah, et al.
Published: (2006)

Yusoh wood store inventory system /Siti Aisyah Yusoh
by: Yusoh, Siti Aisyah
Published: (2012)

The analysis of financial performance: the case study for Sri Sutra Travel Sdn Bhd / Noor Hazimah Sain
by: Sain, Noor Hazimah
Published: (2009)

Financial statements analysis of Dutch Lady company for the 5 years period from 2005 – 2009 / Noor Hafizah Idros
by: Idros, Noor Hafizah
Published: (2011)

A study on estimation the trend towards financial statement analysis of Employees Provident Fund / Siti Noor Ain Mohd Rapeai
by: Mohd Rapeai, Siti Noor Ain
Published: (2011)

Earnings management and deferred tax / Rohaya Md Noor, Nor’Azam Mastuki and Zanariah Aziz
by: Aziz, Zanariah
Published: (2007)

An evaluation on the financial performance: a case study of Telekom Malaysia Berhad / Nik Noor Ashikin Nik Alias
by: Nik Alias, Nik Noor Ashikin
Published: (2010)

Value For Money (VFM) assessment framework for Public Private Partnership (PPP) approach / Kharizam Ismail
by: Ismail, Kharizam
Published: (2012)

Determinants of behavioral intention of fraudulent financial reporting: using the theory of reasoned action / Siti Noor Hayati Mohamed Zawawi, Kamil Md. Idris and Rashidah Abdul Rahman.
by: Mohamed Zawawi, Siti Noor Hayati, et al.
Published: (2011)

The Malaysian Corporate Governance Reform and Financial Reporting Quality
by: Nahar, Hairul Suhaimi
Published: (2010)

IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

The financial performance: a case study of Tenaga Nasional Berhad / Abdul Halim Abu Bakar
by: Abu Bakar, Abdul Halim
Published: (2010)

The analysis of financial performance: the case study for Tenaga Nasional Berhad, Negeri Sembilan State / Nur Izzati Adzmi
by: Adzmi, Nur Izzati
Published: (2011)

The financial performance common size and ratio analysis case study of MISC Bhd / Norhaniza Mohomad Osman
by: Mohomad Osman, Norhaniza
Published: (2011)

The analysis of financial performance using financial ratios approach and common size approach: a case of GE Engine Services (M) Sdn Bhd / Norfarahin Md Ghazali
by: Md Ghazali, Norfarahin
Published: (2012)

An analysis of Bank Islam Malaysia Berhad financial performance for the 5 years period 2005-2009 / Nor Hanini Mohd Khalid
by: Mohd Khalid, Nor Hanini
Published: (2011)

The performance of Keretapi Tanah Melayu Berhad (KTMB): analysis based on profitability / Firdaus Ali Mokhtar
by: Ali Mokhtar, Firdaus
Published: (2010)

Evaluating financial performance: ratio analysis and common-size financial statement analysis. A case Metrology Corporation Malaysia Sendirian Berhad / Mohamad Hairizal Harun
by: Harun, Mohamad Hairizal
Published: (2011)

The financial performance of Hup Seng Perusahaan Makanan (M) Sdn Bhd / Mohamad Khairil Samsuddin
by: Samsuddin, Mohamad Khairil
Published: (2010)

The analysis of financial performance of Bank Kerjasama Rakyat Malaysia Berhad / Mohammad Farouk Al-Ambri Abd Ghani
by: Abd Ghani, Mohammad Farouk Al-Ambri
Published: (2010)

Evaluating financial performance: ratio analysis and common-size financial statement analysis. A case of Composites Technologies Research Malaysia (CTRM) Aero Composites Sdn Bhd / Mohd Hashir Mohd Kamel
by: Mohd Kamel, Mohd Hashir
Published: (2009)

Analysis of company’s performance: financial ratio analysis and index trend analysis: the case of Malaysian International Shipping Corporation (MISC) Berhad / Muhammad Qahhar Jusoh
by: Jusoh, Muhammad Qahhar
Published: (2010)