Deferred tax and earnings management under MASB 25 / Noor Hasimah M. Yacob, Nor'Azam Mastuki and Rohaya Md Noor

• Asıl Yazarlar: M. Yacob, Hasimah (Yazar), Mastuki, Nor'azam (Yazar), Md Noor, Rohaya (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Research Management Institute (RMI), 2011.
• Konular: Article; PeerReviewed
• Online Erişim: Link Metadata

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 duri...