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...

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Bibliographic Details
Main Authors: Md Noor, Rohaya, Mastuki, Nor'Azam, Aziz, Zanariah
Format: Article
Language:English
Published: UPENA 2007
Subjects:
Periodicals. Societies. Serials
Online Access:https://ir.uitm.edu.my/id/eprint/4198/

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