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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 NumberLocationAvailable
6377PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
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
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