Results 21 to 30 of about 4,698 (262)
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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The persistence of book-tax differences [PDF]
The British Accounting Review, 2015 Academic researchers and policy activists have used the difference between accounting income and estimated taxable income, commonly referred to as the book-tax difference (BTD) as a proxy of the unobservable level of corporate income tax planning. In drawing any policy implications from observed BTDs, an understanding of the sources of BTDs and their ...
Wahab, Nor Shaipah Abdul, Holland, Kevin
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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
doaj
Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences [PDF]
Advances in Accounting, 2019 Abstract Over the last decade, the joint provision of audit and non-audit services has been criticized for compromising auditor independence and affecting audit quality. Since 2005, the SEC has enacted rules restricting the types of non-audit services audit firms can provide clients.
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The Relationship Between Book-Tax Differences and Tax Avoidance
, 2015 This paper investigates the relationship between book- tax differences with tax avoidance of firms listed in Tehran Stock Exchange during the period 2006 to 2013. We used effective tax rate method for measuring tax avoidance. Also, for more investigations, the method of Desai & Darmapala (2006) was used.
Rahmani, Ali +2 more
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Book Tax Differences dan Kualitas Laba [PDF]
Jurnal Akuntansi Multiparadigma, 2015 Abstrak: Book Tax Differences dan Kualitas Laba. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang perbedaan laba akuntansi dan laba fiskal ( book tax differences ) yang diproksikan dengan perbedaan permanen dan perbedaan temporer terhadap kualitas laba yang diproksikan oleh earnings response coefficients (ERC).
Diana Sari, Ina Desna Dwi Lyana
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