Pengaruh Kinerja Corporate Social Responsibility (CSR) terhadap Persistensi Laba pada Perusahaan-Perusahaan Berkapitalisasi Besar [PDF]
, 2016 The affect of corporate social responsibility (CSR) towards firm financial performance by using financial ratio such as ROA, ROE and ROS had been studied before. However, there were only a few studies about the effect of CSR on earning persistence.
Lestari, I. P. (Intan)
core
Earning Quality and Listing Companies in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The "opportunistic behavior” hypothesis posits that listed companies have lower earnings due to management intervention in the earnings process as a result of capital market pressure as well as their own interest.
Ali Rahmani, Masoud Gholamzadeh
doaj
PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2017 The purpose of this research is to examine empirically the influance of book tax differences to earning quality. Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax ...
PAKPAHAN, Rini Wati +1 more
core +1 more source
Accounting Conservatism, Earnings Persistence and Earnings Distribution
بررسیهای حسابداری و حسابرسی, 2009 In this paper, we examine the effect of accounting conservatism on earnings persistence and earnings distribution. This survey uses non-operating accruals and adjusted market to book ratio as a proxies for accounting conservatism. We employ financial data of 98 firms listed in Tehran Stock Exchange.
Bita Mashayekhi +2 more
openaire +1 more source
Earnings Management and Different Tax Book To Explain Earnings Persistency
E-Jurnal Akuntansi, 2020 The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings
I Gusti Ayu Eka Damayanthi +1 more
openaire +2 more sources
Eksplorasi Fenomena Tax Avoidance pada Perusahaan Sektor Teknologi di Indonesia
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study examines the influence of profitability, sales growth, capital intensity, and earning persistence on corporate tax avoidance. A quantitative approach was employed using secondary data derived from company financial reports.
Aryadi Bimantara, Muhammad Dimar Alam
doaj +1 more source
Earnings Persistence, Systematic Risk, Audit Quality, and Earnings Response Coefficient
, 2021 This study aimed to determine the influence of earnings persistence, systematic risk, and audit quality on earnings response coefficient. The samples of this study were from plantation sub-sector companies. The samples were taken from publicly listed plantation companies on the Indonesia Stock Exchange and Bursa Malaysia in 2013 2017.
Ticoalu, Nadya Yohane +1 more
openaire +1 more source
Pengaruh Pembayaran Dividen terhadap Kualitas Laba [PDF]
, 2015 This study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend , and dividend persistence. Samples consist
Fitriani, D. A. (Dwi) +1 more
core
Pengaruh Kinerja Corporate Social Responsibility Terhadap Persistensi Laba Pada Sektor Pertambangan [PDF]
, 2016 The majority of previous studies have examined the affect of Corporate Social Responsibility (CSR) on periodic financial performance. So far there were still very few studies that had examined the affect of Corporate Social Responsibility (CSR) on ...
Yuana, V. (Viena)
core