Results 21 to 30 of about 3,036 (166)
Jurnal Dinamika Akuntansi, 2019 Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence.
Jacobus Widiatmoko, MG. Kentris Indarti
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The difference in the persistent of the industry’s earnings and firm-specific earnings [PDF]
مجله دانش حسابداری, 2017 Management in line with achieving persistent earnings tries to remove periodical fluctuations of earnings and attempts to present an appropriate picture of the performance of the firm.
Gholamreza Kordestani (Ph.D) +2 more
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Sriwijaya International Journal of Dynamic Economics and Business, 2020 Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX).
Douglas Douglas +2 more
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Role of Management Earnings Forecast Error in Stock Market Efficiency with Emphasis on Earnings and Operation Earnings Components [PDF]
مجله دانش حسابداری, 2020 Objective: The purpose of this research was to investigate the role of management earnings forecast errors in stock market efficiency with emphasis on operation earnings and their components in the Tehran Stock Exchange from 2009 to 2017.
Shamsi Vahedi, Saeed Ali ahmadi (Ph.D)
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Keberlanjutan, 2018 This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015.
Dian Ariyani, Rosita Wulandari
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Jurnal Akuntansi, 2023 This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms.
Oktavia +4 more
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THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY
Review of Applied Accounting Research (RAAR), 2021 This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko +3 more
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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
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The Study & Explanation of Earnings Quality with Balance Sheet Approach [PDF]
مطالعات تجربی حسابداری مالی, 2010 This paper investigates earnings quality with a balance sheet approach. Earnings quality has various definitions. One of them is Earnings persistence. It means that the company has more ability for maintaining current earnings.
M. Azimi Yancheshmeh
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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the ...
Muhammad Fuad +4 more
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