Purpose Some researchers regard discretionary accrual (DA) as one of the factors that drive
corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based …

The global proliferation of the Covid-19 pandemic has adversely impacted public health,
society, and the economy. To face the pandemic, managers are frequently required to make …

This research examines the. effect. of current taxes, deferred. tax. and. tax amnesty on real
earnings management. and tax planning as moderating. The sample is from. the property; …

The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax
liabilities on real earnings management. The samples consist of 152 manufacturing …

Tax sheltering, tax avoidance and tax planning employed interchangeably are major tax
income saving strategies available to managers of corporate organizations. This study …

This study investigates whether the COVID-19 pandemic, government Covid aids and
incentive policies, and executive compensation affected the quality of the reported earnings …

When companies solve financial distress, there are efforts made by companies such as
accounting methods, changing accounting estimation, policies, and shifting periods of costs …

The study examines the effect of tax planning and corporate tax avoidance on Real Earnings
Management (REM) in Nigeria. Data were gathered from the financial reports of 58 listed …

This study examines the potential use of big bath earnings management (BBEM) techniques
in the leisure and travel industries during the pandemic of 2020. Data is collected through …

This study aims to analyze, compare and investigate executives' behavioral patterns in
accounting disinformation of the listed companies that are required or not required to amend …