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Book-tax differences sebagai indikator konsevatisme akuntansi
This thesis investigates the potential of book-tax differences in revealing the accounting conservatism in book income and taxable income. The concept of conservatism unconditional conservatism and conditional conservatism per Basu (1997). The result of this study shows that observations with large positive book-tax differences do not reveal difference in level of unconditional and conditional conservatism in financial statement income, instead large positive book-tax differences reveal difference in level of conditional and unconditional conservatism in taxable income. Observations with large negative book-tax differences on the other hand do not reveal difference in unconditional and conditional conservatism.Ada Bib. dan Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7160 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Financial statements Accounting Conservatism Tax defferences |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xi, 71 p., 12 p. ; 30 cm & lamp |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |