Results 21 to 30 of about 507,119 (201)
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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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 Study of Tax Aggressiveness and Earnings Persistence and its Components [PDF]
, 2020 This research aimed to analyze whether companies that present greater tax aggressiveness have different levels of persistence of earnings components. We measured tax aggressiveness by two proxies: i) book-tax differences and ii)
Ederaldo José Pereira de Lima, Poliano Bastos da Cruz,Antonio Lopo Martinez
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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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Manajemen dan Bisnis, 2022 The purpose of this research was to examine the effect of sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, and earnings timeliness.
Paulus Tangke, Suwandi Ng, Ardi Wongso
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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
doaj
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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Earnings persistence in Brazilian football clubs
Revista Contemporânea de ContabilidadeThis paper examines the earnings quality of Brazilian football clubs, focusing on earnings persistence, its relationship with club size, and the persistence of accruals and cash flow. Based on the 2020 ranking by the Brazilian Football Confederation, the
Fábio Minatto +2 more
doaj +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
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