The effect of deferred tax expense and discretionary accruals on a firm's tendency to engage in earnings management for the purpose of avoiding an earnings decline and earnings loss

• Main Authors: Bolo, Kim Joshua O., Chua, Charlene Nicole V.
• Format: text
• Language: English
• Published: Animo Repository 2016
• Subjects: Earnings management > Philippines; Deferred tax > Philippines; Liabilities (Accounting) > Philippines; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/5671
• Institution: De La Salle University

This study seeks to determine whether or not deferred tax expense and discretionary accruals affect the tendency to engage in earnings management in two settings: to avoid an earnings decline, or earnings loss. This thesis observed Philippine publicly listed companies for the years 2011-2015. For ea...