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 s...
Furkejuvvon:
| Váldodahkki: | |
|---|---|
| Materiálatiipa: | Girji |
| Almmustuhtton: |
Accounting Research Institute (ARI) & Faculty of Accountancy,
2007-06.
|
| Fáttát: | |
| Liŋkkat: | Link Metadata |
| Fáddágilkorat: |
Lasit fáddágilkoriid
Eai fáddágilkorat, Lasit vuosttaš fáddágilkora!
|
Interneahtta
Link Metadata3rd Floor Main Library
| Hildobáiki: |
A1234.567 |
|---|---|
| Njađus 1 | Oažžumis |