Hashim, Jafni; Nizal Haniff, Mohd; Kamal Abdul Rahman, … - In: Journal of Financial Reporting and Accounting 10 (2012) 2, pp. 171-189
Purpose – The purpose of this paper is to address the question of whether Malaysian public listed companies manage their earnings in response to changes in tax polices. The context of this study is the tax waiver year of 1999 which came about from the introduction of the Self Assessment System...
