The Association between Net Deferred Tax Liabilities and Earnings Management
碩士 === 銘傳大學 === 會計學系碩士班 === 94 === We Building on Burgstahler and Dichev’s(1997) evidence of earnings management to avoid an earnings decline、Phillips et al’s(2003,2004) findings that deferred tax expense (DTE) and changes in the net deferred tax liability (DTL) component related to revenue and expe...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96g38z |