مرکز منطقه ای اطلاع رساني علوم و فناوري - Managing discretionary accruals in response to reductions in corporate tax rates in Canada, Malaysia and Singapore

Title of article :

Managing discretionary accruals in response to reductions in corporate tax rates in Canada, Malaysia and Singapore

Author/Authors :

Raafat R. Roubi، نويسنده , , A. William Richardson، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 1998

Pages :

From page :

455

To page :

467

Keywords :

Malaysia , Singapore , Managing accruals , Tax rates , Canada , culture

Journal title :

The International Journal of Accounting

Serial Year :

1998

Journal title :

The International Journal of Accounting

Record number :

256081

Link To Document :