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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
UPENA
2007
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/4198/ |