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...
में बचाया:
| मुख्य लेखक: | |
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| स्वरूप: | पुस्तक |
| प्रकाशित: |
Accounting Research Institute (ARI) & Faculty of Accountancy,
2007-06.
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| विषय: | |
| ऑनलाइन पहुंच: | Link Metadata |
| टैग: |
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इंटरनेट
Link Metadata3rd Floor Main Library
| बोधानक: |
A1234.567 |
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| प्रति 1 | उपलब्ध |