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Deferred taxes, earnings management, and corporate governance: Malaysian evidence · Study

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ArticleDeferred taxes, earnings management, and corporate governance: Malaysian evidence

Jeyapalan Kasipillai2013

Article2013

Deferred taxes, earnings management, and corporate governance: Malaysian evidence

Jeyapalan Kasipillai · Sakthi Mahenthiran

50 citations·0/0 files stored·Journal of Contemporary Accounting & Economics

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Auditing, Earnings Management, Governance Corporate Taxation and Avoidance Corporate Governance and Financial Management

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References

2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Corporate Governance and Equity Prices 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 1985The effect of bonus schemes on accounting decisions

Cited by

2021How firms' performance mediates the relationship between corporate governance quality and earnings quality?2024Impact of corporate governance on tax avoidance 2016The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets 2021On the Moderating Effects of Country Governance on the Relationships between Corporate Governance and Firm Performance 2021Financial accounting for deferred taxes: a systematic review of empirical evidence 2015

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Year2013

Typearticle

Published2013-03-16

VenueJournal of Contemporary Accounting & Economics

ISSN-L1815-5669

Languageen

Citations50

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcae.2013.03.001

openalex_workW1965818280

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Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses

2015The roles of book‐tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption

2017Accrual and real-based earnings management by UK acquirers