Results 1 to 10 of about 4,698 (262)
Book-tax differences and capital structure [PDF]
RAM. Revista de Administração Mackenzie, 2017 Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS.
Mariana Titoto Marques +2 more
doaj +4 more sources
WHETHER BOOK TAX DIFFERENCES AFFECT THE PRICE BOOK VALUE? [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 The objective of the study was to describe book tax different influence towards price book value. The study was an explanatory study with quantitative approach. The setting of the study was manufacturing companies listed in Indonesian Stock Exchange. The
Ranatarisza M.M.
doaj +2 more sources
FATORES DETERMINANTES DAS BOOK-TAX DIFFERENCES
Revista de Contabilidade e Organizações, 2017 Este artigo tem por objetivo identificar quais são os fatores institucionais e não institucionais que determinam as book-tax differences (BTD) das companhias abertas brasileiras.
Kellma Bianca Cardoso Fonseca +1 more
doaj +3 more sources
BOOK TAX DIFFERENCES DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Book Tax Differences and Persistency of Profit in Manufacturing Company. This study aims to examine Book Tax Differences and earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange during the year 2012-2014.
Nur Fadilah, Provita Wijayanti
doaj +3 more sources
Book Tax Differences dan Kualitas Data [PDF]
Jurnal Akuntansi Multiparadigma, 2015 This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC ...
Diana Sari, Ina Desna Dwi Lyana
doaj +1 more source
Honorários de auditoria e Book-Tax Differences
Revista de Contabilidade e Organizações, 2018 As diferenças entre o lucro contábil e o lucro tributável, denominadas internacionalmente de Book-Tax Differences (BTD), podem aumentar os riscos e esforços do auditor, elevando os honorários da auditoria.
Jéssica Rayse de Melo Silva Ávila +2 more
doaj +3 more sources
Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba
Jurnal Akuntansi Keuangan dan Bisnis, 2017 Penelitian ini bertujuan untuk menemukan pengaruh book tax defferences, temporary differences dan permanent differences terhadap pertumbuhan laba.
Vidiyanna Rizal Putri, Sary Sary
doaj +1 more source
Audit Fees and Book-Tax Differences [PDF]
SSRN Electronic Journal, 2009 ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle +2 more
openaire +3 more sources
Revista Universo Contábil, 2021 O estudo tem como objetivo verificar a relação dos diferentes tipos e níveis de Book-Tax Differences (BTD) com as notas de rating. Crabtree e Maher (2009) documentaram relação negativa entre o rating e as BTD total e temporária e conjecturam que as empresas irão gerenciar o resultado de forma a manter uma distância equilibrada entre o lucro contábil e ...
Patrícia De Souza Costa +1 more
openaire +3 more sources
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
doaj +1 more source