Results 21 to 30 of about 4,698 (262)
PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA [PDF]
MODUS, 2016 This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011.
Sari, Deni Purnama, Purwaningsih, Anna
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PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA
El Muhasaba: Jurnal Akuntansi, 2016 This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary ...
Erika Ratih Windarti, Dwi Sulistiani
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Jurnal Ilmiah Akuntansi, 2023 We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality.
Jacobus Widiatmoko +2 more
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Jurnal Dinamika Akuntansi, 2019 Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence.
Jacobus Widiatmoko, MG. Kentris Indarti
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Effects of digital economy involvement on book-tax differences in Malaysia
Cogent Business & Management, 2021 Malaysian government provides tax incentives to firms that involve in digital economy to increase digital economy activities in the country. This, however, can enlarge the country’s tax gap.
Nor Shaipah Abdul Wahab +4 more
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Tax management: analysis of the influence on the equity cost of Brazilian companies
Revista Ambiente Contábil, 2021 Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018.
Hana Belisa Marques de Freitas +4 more
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Jurnal Akuntansi dan Keuangan Indonesia, 2015 This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals
Sigit Wahyu Kartiko +2 more
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Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI +2 more
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Book-tax differences and risk: Does shareholder activism matter?
Journal of International Accounting, Auditing and Taxation, 2022 We investigate the relationship between book-tax differences (BTD) and three specific types of risk, firm total risks, systematic risks, and idiosyncratic risks. In addition, we examine the moderating role of shareholder activism via institutional shareholders on these relationships and determine whether the identified relationships differ between the ...
Nor Shaipah Abdul Wahab +3 more
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Book-tax differences: relevant explanatory factors
International Journal of Accounting and Economics Studies, 2015 This research is designed to investigate factors affecting the book-tax gap in the Tunisian context. Despite the close link between financial and tax accounting in Tunisia, it has been discovered that accounting, and taxation appear to diverge considerably.
Rakia Riguen, Anis Jarboui
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