... Malaysia Organizational earnings Taxation Public companies Earnings management Economic downturn Non‐discretionary accruals Discretionary current accruals Tax self assessment system Tax waiver year Tax reform in the shape of self assessment system (SAS) was introduced in Malaysia...

... Group Publishing Limited 2012 People's Republic of China Corporate governance Organizational earnings Accounting procedures Smoothing methods Earnings management Income smoothing The Chinese economy is experiencing a period of unparalleled wealth and growth opportunities. Since...