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

• Váldodahkkit: M. Yacob, Hasimah (Dahkki), Mastuki, Nor'azam (Dahkki), Md Noor, Rohaya (Dahkki)
• Materiálatiipa: Girji
• Almmustuhtton: Research Management Institute (RMI), 2011.
• Fáttát: Article; PeerReviewed
• Liŋkkat: 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...