Earnings management and deferred tax / Rohaya Md Noor, Nor’Azam Mastuki and Zanariah Aziz

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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Bibliographic Details
Main Author: Aziz, Zanariah
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:https://ir.uitm.edu.my/id/eprint/281/

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