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What is Detecting Earnings Management via Deferred Tax about?
This study assesses whether deferred tax expense can help detect earnings management. The authors hypothesize that deferred tax expense will be useful because managers have more discretion under GAAP than tax rules, and will exploit this to manage earnings upward without affecting taxable income. The study analyzes whether increases in deferred tax expense are associated with earnings management to 1) avoid an earnings decline, 2) avoid reporting a loss, and 3) meet analysts
- Author
- Muhammad Faisal
- Language
- EN