Results 31 to 40 of about 4,768 (256)
Accounting Analysis Journal, 2019 The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence.
Catur Sari Maqfiroh +1 more
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Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
Jurnal Ekonomi Akuntansi dan Manajemen, 2022 This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique.
Hengky Veru Purbolakseto +2 more
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Revista Contabilidade & Finanças, 2016 This study aims to investigate whether the different types of book-tax differences are useful for predicting the future income of publicly traded companies in five Latin American countries.
Alessandra Vieira Cunha Marques +2 more
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BOOK-TAX CONFORMIDADE E GERENCIAMENTO DE RESULTADOS NO BRASIL
Faces: Revista de Administração, 2020 O objetivo do trabalho foi evidenciar os efeitos da conformidade sobre o gerenciamento de resultados, através de metodologias de pesquisas empíricas, no período de 1995 à 2016. Ao todo foram estudas 280 empresas por ano, utilizadas como amostra do estudo,
Antonio Lopo Martinez +1 more
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The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil
Revista Contabilidade & Finanças, 2021 This paper aimed to evaluate the moderation by variables related to incentives for earnings management (indebtedness, profitability, and size) over the effect of the change in standards (accounting or tax) on the book-tax differences (BTD).
Claudio Marcio Pereira da Cunha +1 more
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RANPurpose: To assess the effect of differences between accounting and tax information as well as the adoption of IFRS as tax standards on the persistence of accounting and tax results. Methodology: The autoregressive model was used to estimate the effects
Martha Cecilia Lozada-Orejuela +1 more
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Tax avoidance and tax disclosure: A study of Brazilian listed companies
Contextus, 2021 This study analyzes the effect of tax avoidance on corporate transparency in Brazilian listed companies. The research was based on a sample of 256 non-financial companies listed in the Brazilian stock exchange (B3) from 2010 to 2018.
Eduardo Mendes Nascimento +3 more
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Journal of Public Economic Theory, 2008 AbstractA strictly risk‐averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analyzed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's ...
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ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Jurnal Riset Akuntansi Kontemporer, 2017 Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as ...
Sabrina anindita Putri +2 more
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Management Earnings Forecasts and Book Tax Differences
SSRN Electronic Journal, 2013 This study is the first to investigate the incremental usefulness of book-tax differences (BTDs) to discretionary accruals in detecting earnings management to meet quarterly management earnings forecasts. Upward managed earnings that do not affect taxable income result in larger BTDs.
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