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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Management Institute (RMI)
2011
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| Subjects: | |
| Online Access: | http://ir.uitm.edu.my/id/eprint/13099/ http://ir.uitm.edu.my/id/eprint/13099/1/AJ_NOOR%20HASIMAH%20M.%20YACOB%20SMRJ%2011%201.pdf |