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Deferred taxes, earnings management, and corporate governance: Malaysian evidence
16 references·10 citing·30 second hop
Deferred taxes, earnings management, and corporate governance: Malaysian evidence (2013)Deferred taxes, earnings management, and …Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…Corporate Governance Structure and Performance of Malaysian Listed Companies (2006)Corporate Governance Structur…Performance matched discretionary accrual measures (2005)Performance matched discretio…The World Price of Earnings Opacity (2003)The World Price of Earnings O…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Board Characteristics and Audit Fees* (2002)Board Characteristics and Aud…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Impact of corporate governance on tax avoidance (2024)Impact of corporate governanc…On the Moderating Effects of Country Governance on the Relationships between Corporate Governance and Firm Performance (2021)On the Moderating Effects of …How firms' performance mediates the relationship between corporate governance quality and earnings quality? (2021)How firms' performance mediat…Financial accounting for deferred taxes: a systematic review of empirical evidence (2021)Financial accounting for defe…The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management (2018)The Effect of Tax Planning, O…Accrual and real-based earnings management by UK acquirers (2017)Accrual and real-based earnin…The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets (2016)The Financial Crisis and the …The roles of book‐tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption (2015)The roles of book‐tax conform…Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses (2015)Reporting incentives, ownersh…Liquidity Implications of Corporate Social Responsibility Disclosures: Malaysian Evidence (2015)Liquidity Implications of Cor…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Separation of Ownership and Control (1983)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Debt covenant violation and manipulation of accruals (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How do family ownership, control and management affect firm value? (2005)The Impact of Corporate Sustainability on Organizational Processes and Performance (2014)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2003The World Price of Earnings Opacity1,205 cited
  • 2006Corporate Governance Structure and Performance of Malaysian Listed Companies1,126 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 2002Board Characteristics and Audit Fees*942 cited

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  • 1997Smoothing income in anticipation of future earnings913 cited
  • Cited by

    • 2021How firms' performance mediates the relationship between corporate governance quality and earnings quality?33 cited
    • 2015Liquidity Implications of Corporate Social Responsibility Disclosures: Malaysian Evidence32 cited
    • 2024Impact of corporate governance on tax avoidance29 cited
    • 2016The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets29 cited
    • 2021On the Moderating Effects of Country Governance on the Relationships between Corporate Governance and Firm Performance29 cited
    • 2021Financial accounting for deferred taxes: a systematic review of empirical evidence28 cited
    • 2015Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses27 cited
    • 2015The roles of book‐tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption26 cited
    • 2017Accrual and real-based earnings management by UK acquirers19 cited
    • 2018The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management16 cited