Results 1 to 10 of about 113,619 (303)
ANALISIS FAKTOR YANG MEMPENGARUHI BOOK TAX GAP DAN PENGARUHNYA TERHADAP PERSISTENSI LABA [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2010 The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests
Aulia Eka Persada, Dwi Martani
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Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia.
Elok Faiqoh Himmah
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Accounting for cross-country differences in intergenerational earnings persistence: The impact of taxation and public education expenditure [PDF]
, 2015 I document a strong negative cross-country correlation between intergenerational earnings persistence and measures of tax progressivity and level, and between intergenerational earnings persistence and public expenditure on tertiary education. To explain
Holter, Hans A.
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PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2014 The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence.
Nurul Aisyah Rachmawati, Dwi Martani
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Earnings management, board of directors, and earnings persistence: Indonesian evidence
Jurnal Akuntansi dan Auditing Indonesia, 2022 This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence.
Wing Wahyu Winarno +3 more
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Investigating the Incremental Usefulness of Firm-Specific Differential Persistence of Earnings Components on Abnormal Excess Returns [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this study is to examine the incremental usefulness of firm-specific differential persistence of earnings components on abnormal excess returns.
Noushin Ahmadi +2 more
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Riset Akuntansi dan Keuangan Indonesia, 2022 Due to a lack of development, Indonesia’s border areas are often undeveloped. This research aims to determine the impact of CSR disclosure, earnings persistence, earnings growth, and business size as factors influencing earnings management in LQ45 ...
Erma Setiawati +2 more
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PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Jurnal Akuntansi Kontemporer, 2020 Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time.
Linda Ernawati, Lodovicus Lasdi
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Journal of Business Economics and Management, 2022 This study examines the implications of sustainable management for the persistence of earnings and earnings components. This study also analyzes whether sustainable management influences investors’ assessments of earnings persistence.
Hee Young Ma, Ji Yeon Yoo
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The Incremental Effect of earnings Components’ Volatility and their Persistence on Earnings Predictability [PDF]
Journal of Asset Management and Financing, 2018 The result of prior research shows that if the volatility of earnings increases and their persistence decreases, past earnings aren’t good predictors of future earnings.
Hossein Etemadi +3 more
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