Results 11 to 20 of about 4,698 (262)
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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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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PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina +2 more
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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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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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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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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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