Results 31 to 40 of about 4,698 (262)
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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The Effect of Managerial Overconfidence on Tax Avoidance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax.
Mehdi Arabsalehi, Majid Hashemi
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PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA [PDF]
MODUS, 2016 This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011.
Sari, Deni Purnama, Purwaningsih, Anna
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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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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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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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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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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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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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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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