The Effect of Deferred Tax Expenses on Earning Management in Banking Companies

Meiryani, Meiryani; Fernando, Erick; Hendratno, Setiani Putri; Dewiyanti, Silvia; Yanny, Vera

doi:10.1145/3457640.3457664

Cited by 1 publication

(5 citation statements)

References 7 publications

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“…Findings also indicate a declining influence of physical assets and human capital on firm growth in a competitive market. Fernando et al (2021) studies showed that delayed tax expenditure has an effect on earnings management. If it intentionally arises or at the management's desire, it probably anticipates to increase in the company's earnings in that period.…”

Section: Discussion On Earnings Management Disclosurementioning

confidence: 99%

“…One, Generally Accepted Accounting Principles (GAAP), and second, the International Financial Reporting Standard (IFRS). It has been used extensively to examine several matters such as taxation (Folorunso & Lokanan, 2022;Fernando et al, 2021), board characteristics (Khan & Kamal, 2022;Almarayeh et al,2022), stock return (Ellahie & Peng, 2021;Derun & Mysaka, 2021;Al Mamun et al, 2021;Bouaziz et al, 2020), readability (El-Din et al, 2021;Liu & Liu, 2021;Bradley et al,2021;Arora & Chauhan, 2021;Napier & Stadler, 2020), corporate social responsibility (Habbash & Haddad, 2019), and award (Deng et al, 2020) in last four years.…”

Section: Evidence On Earnings Management Activities Simulated Kalman ...mentioning

confidence: 99%

“…Real activity manipulation (Khan & Kamal, 2022), discretionary accruals (Khan & Kamal, 2022;Almarayeh et al, 2022;Ason et al, 2021), discretionary loan loss provision and discretionary realised security gains and losses (Mangala & Singla, 2021), deferred tax expenditure (Fernando et al, 2021) and awards that serve as proof of accomplishment in the status competition and fosters advantageous business conditions (Deng et al, 2020) have been used as earnings management proxies. However, the readability of the annual report is crucial for earnings management identification.…”

Section: Approaches Employed In Earnings Management Disclosure Studiesmentioning

confidence: 99%

“…Contradicting Liu and Liu (2021), they believe that accrual overpricing is more severe when annual reports are less readable. Researchers believe that earnings management activities embedded in annual reports (Bouaziz et al, 2020;Khan & Kamal, 2022;Deng et al, 2020;El-Din et al, 2021;Liu & Liu, 2021;Fernando et al, 2021;Almarayeh et al, 2022;Pakawaru et al, 2021). To support the resource-based view, Mahmood et al (2020) employed the deductive technique of theory creation and used 60 industrial enterprises listed on the Pakistan Stock Exchange to collect data using many sources and methods with temporal interruptions.…”

Section: Approaches Employed In Earnings Management Disclosure Studiesmentioning

confidence: 99%

“…Several methods have been used to identify earnings manipulation in annual reports such as the ordinary least square (OLS) (Khan & Kamal, 2022;Fernando et al, 2021), the Panel data (Khan & Kamal, 2022;Derun & Mysaka, 2021;Bouaziz et al, 2020;Asghar et al, 2020), generalized least square (GLS) (Almarayeh et al, 2022), multiple linear regression (Pakawaru et al, 2021), two-way least squares dummy variable regression (Mangala & Singla, 2021), and multivariate analysis (Rajabi et al, 2017), These models are used to assess the hypotheses.…”

Section: Approaches Employed In Earnings Management Disclosure Studiesmentioning

confidence: 99%

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A Review Analysis of Earnings Management Report Disclosure

Bakar¹,

Yahya

Rahim

2023

JGI

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Occupational fraud costs the average firm 5% of its annual income. This equates to a $3.7 trillion yearly loss due to fraud worldwide. The bulk of reported losses (51.9%) were less than $200,000. Financial statement fraud is the most expensive type of occupational fraud, with an average loss of $1,000,000. The most popular methods of detecting fraud are tips (42.2%), management reviews (16.0%), and internal audits (14.1%). Surprisingly, external audits (done by CPA firms) account for just about 3.0% of fraud detection. The majority of cases of fraud identified through tips come from workers (49.0%), followed by consumers (21.6%). Financial reports have been used to anticipate stock return, and firms with top management counsel (TMC) are less likely to see their stock price fall. Therefore, this paper offers a review of the research on earnings management conducted in earlier studies. The problem arising from earnings management will be covered under dilemma in earnings management disclosure studies. Next, evidence of earning management activities is discussing on the previous studied of earnings management. This study also investigates the approaches employed by early researchers to address this problem. The finding discovered by the researcher will be covered under the discussion on earnings management disclosure. Researchers can use this review paper as a reference for researching earnings management in annual reports

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Section: Discussion On Earnings Management Disclosurementioning

confidence: 99%