Results 11 to 20 of about 6,348 (295)
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
core +6 more sources
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA [PDF]
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
doaj +2 more sources
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
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
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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
doaj +1 more source
Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba [PDF]
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
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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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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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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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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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