Do Taxes Still Affect Earning Persistence?
Administrative Sciences, 2023 While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax.
Ângela Pereira +3 more
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Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient [PDF]
Sriwijaya International Journal of Dynamic Economics and Business, 2017 The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company,
Sri Agustina Basuki +2 more
doaj +3 more sources
The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence [PDF]
مطالعات تجربی حسابداری مالی, 2022 Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact.
Seyed Hosein Sajadi, rahim bonabi ghadim
doaj +1 more source
Earnings Persistence In Affecting Stock’s Prices Of Malaysia And Indonesia Manufacturing Companies
IJEBD (International Journal of Entrepreneurship and Business Development), 2021 The users of financial reports usually use the information of current earnings to predict future earning so that quality earnings are earnings that can reflect the continuity of earning in the future..
nuraini rokhmania +1 more
doaj +1 more source
The persistence of earnings per share [PDF]
Review of Quantitative Finance and Accounting, 2007 The persistence of innovations to accounting earnings per share, EPS, has important implications for equity valuation, yet it remains a largely neglected subject. This paper employs various empirical tests in order to measure the persistence of shocks to EPS for the S&P 500 index.
Luis A. Gil-Alana, Rolando Pelaez
openaire +2 more sources
The Relation between Operating Cash Flows based on the Five-section Model and Return on Investment based on the Four-section Model of Cash Flow Statement with Earnings Persistence [PDF]
پژوهشهای تجربی حسابداری, 2018 The aim of this study is to investigate the relation between operating cash flows based on five-section model and return on investment based on four-section model of cash flow statements with the earnings persistence.
yadollah tarivaerdi, ahmadreza madadpoor
doaj +1 more source
Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten?
Journal of Management and Business Review, 2021 This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (
Martdian Ratna Sari +1 more
doaj +1 more source
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
doaj +1 more source
The Relationship between Earnings Quality and Stock Return, Intermediation of Institutional Ownership in Enlisted Companies in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2013 In this study, the relationship between earnings quality and stock returns has been studied with the mediation of institutional ownership. Present study is evaluating the earning quality and stock return and influence of institutional ownership on the ...
Golarzi Golarzi, Zangouri Zangouri
doaj +1 more source
DETERMINANTS OF EARNING PERSISTENCE
ACCRUALS (Accounting Research Journal of Sutaatmadja), 2020 This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method.
Trisandi Eka Putri +2 more
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