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Keywords: Non‐discretionary accruals
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Journal Articles
Journal of Financial Reporting and Accounting (2012) 10 (2): 171–189.
Published: 19 October 2012
... where changes in tax policy will probably happen. Mohd Nizal Haniff can be contacted at: mohdnizal@salam.uitm.edu.my © Emerald Group Publishing Limited 2012 Malaysia Organizational earnings Taxation Public companies Earnings management Economic downturn Non‐discretionary accruals...
