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Kemampuan beban pajak tangguhan mendeteksi manajemen laba
The focus of this study is ability of deferred tax expense to detect earnings management and earnings persistence. This research is quantitative and used studies panel data which collect datas from secondary source such as BEI and research journals. The result found that earnings of firms listed at BEI weren?t normally distributed. There was a kink around earnings threshold which is support the conclusion that firms listed at BEI did earnings management. This research also found that deferred tax expense had ability to detect future earnings persistence. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6377 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Earnings management Deferred taxation Earnings distribution Earnings persistance |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | x, 68 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |