Results 11 to 20 of about 4,698 (262)
Book-tax conformity in Polish private companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities that are not listed on the stock ...
Anna Białek-Jaworska
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Pengaruh Books-Tax Differences Terhadap Investor Trading [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Pengaruh Books-Tax Differences Terhadap Investor Trading. Penelitian ini bertujuan menguji secara empiris pengaruh pengaruh Books-Tax Differences Terhadap Investor Trading di Indonesia. Penelitian ini merupakan model kuantitatif dengan metode analisa regresi berganda, metode regresi ini di tetapkan pada perusahaan manufaktur yang terdaftar di ...
M Khoiru Rusydi, Chaerul D Djakman
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Jurnal Kajian Akuntansi, 2023 The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD).
Muhammad Hammam Al Hashfi, Dwi Martani
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China Journal of Accounting Studies, 2022 Extensive studies have found that investors misprice book-tax differences (BTDs). We take the accelerated depreciation policies of fixed assets implemented in China since 2014 as the research setting and investigate the following issues: When a temporary
Hang Liu, Yichao Zhao
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The persistence of book-tax differences [PDF]
The British Accounting Review, 2015 Academic researchers and policy activists have used the difference between accounting income and estimated taxable income, commonly referred to as the book-tax difference (BTD) as a proxy of the unobservable level of corporate income tax planning. In drawing any policy implications from observed BTDs, an understanding of the sources of BTDs and their ...
Wahab, Nor Shaipah Abdul, Holland, Kevin
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PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Jurnal Akuntansi Kontemporer, 2020 Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time.
Linda Ernawati, Lodovicus Lasdi
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PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES
Jurnal Akuntansi Kontemporer, 2020 Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value.
Grace Setiyani Tjandra +2 more
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Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych The aim of the paper is to provide empirical evidence on the relationship between book income and taxable income of entrepreneurs in Poland, and in particular to find out ...
Anna Leszczyłowska
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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the ...
Muhammad Fuad +4 more
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Book Tax Differences dan Kualitas Laba [PDF]
Jurnal Akuntansi Multiparadigma, 2015 Abstrak: Book Tax Differences dan Kualitas Laba. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang perbedaan laba akuntansi dan laba fiskal ( book tax differences ) yang diproksikan dengan perbedaan permanen dan perbedaan temporer terhadap kualitas laba yang diproksikan oleh earnings response coefficients (ERC).
Diana Sari, Ina Desna Dwi Lyana
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