The use of deferred tax and accruals to manage earnings / Noor Hasimah M Yacob
This paper addresses the question of whether Malaysian public listed companies use deferred tax and discretionary accruals to manage earnings in order to meet earnings targets: 1) to avoid an earning decline; and 2) to avoid reporting a loss. This study is a replication of Philips et al. (2003)’s st...
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| 主要作者: | |
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| 格式: | Thesis |
| 語言: | English |
| 出版: |
2008
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| 主題: | |
| 在線閱讀: | https://ir.uitm.edu.my/id/eprint/89430/1/89430.pdf |
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