Tax waiver year effect on earnings management practices in Malaysia
Year of publication: |
2012
|
---|---|
Authors: | Hashim, Jafni ; Nizal Haniff, Mohd ; Kamal Abdul Rahman, Ibrahim |
Published in: |
Journal of Financial Reporting and Accounting. - Emerald Group Publishing Limited, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 10.2012, 2, p. 171-189
|
Publisher: |
Emerald Group Publishing Limited |
Subject: | Malaysia | Organizational earnings | Taxation | Public companies | Earnings management | Economic downturn | Non‐discretionary accruals | Discretionary current accruals | Tax self assessment system | Tax waiver year |
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