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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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| Online Access: | http://ir.uitm.edu.my/id/eprint/281/ http://ir.uitm.edu.my/id/eprint/281/1/AJ_ROHAYA%20MD%20NOOR%20MAR%2007.pdf |