Results 31 to 40 of about 6,348 (295)
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
openaire +1 more source
Stable Book-Tax Differences, Prior Earnings and Earnings Persistence [PDF]
, 2011 This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and ...
Racca, Joshua C.
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
Book-Tax Differences and Profit Growth: Evidence from Indonesia
, 2023 This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX).
Qurrotal Qolbiyah +9 more
core +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source