search query: @journal_id 4 / total: 597
reference: 12 / 597
Author: | Holland, K. Jackson, R.H.G. |
Title: | Earnings management and deferred tax |
Journal: | Accounting and Business Research
2004 : VOL. 34:2, p. 101-123 |
Index terms: | Deferred taxation Earnings |
Language: | eng |
Abstract: | The deferred tax provisions of companies are analysed during a period in which the companies' incentive to manage earnings may have been particularly strong and in which disclosures in relation to partial deferred tax provisions which revealed readily their under- or over-provision of deferred tax. A sample of 58 companies of the two years 1991 and 1992 is used in the study, and the magnitude of their under- and over-provisions found is economically significant, amounting, on average, to around 20% of the maximum potential deferred tax liability and, more important, 9% profit or loss before tax. |
SCIMA