Herbohn, K.; Tutticci, I.; Khor, P. S. - 2008
and biotechnology industries during the period 1999 to 2005, we find evidence consistent with income-increasing earnings … management when pre-tax earnings are below the mean analyst forecast. Interestingly, we find that the potential existence of … earnings management does not reduce to the capacity of unrecognised deferred tax assets from carry-forward losses to predict …