Pengurusan Pendapatan, Krisis Kewangan Dan Cukai Pendapatan Di Malaysia [HB522. Y94 2004 f rb] [Microfiche 7489].

Abstract

Kajian ini bertujuan untuk menguji dan memperolehi bukti sama ada amalan pengurusan pendapatan (earnings management) wujud di Malaysia selama berlakunya keadaan-keadaan khas, yakni pada masa berlakunya krisis kewangan 1998 dan masa berlakunya dasar pelepasan cukai pendapatan tahun 1999. This study examines evidence on earnings management during specific conditions in Malaysia. During the Asian financial crisis in 1997, many Malaysian companies experienced financial problems and losses until the financial reporting period of 1998.