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...
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Accounting Research Institute (ARI) & Faculty of Accountancy,
2007-06.
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