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Analisis relevansi nilai pajak tangguhan : studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, Malaysia, Singapura, Filipina, dan Thailand
This study provide value relevance analysis of deferred taxes on manufacture companies in five of ASEAN country which is Indonesia, Malaysia, Singapore, Philippines, and Thailand. This study uses Feltham & Ohlson?s price model in order to regress the value relevance of the listed companies. Independent variable that used in this study are deferred tax assets and liabilities and other components of deferred tax. The analysis shows that only deferred tax assets that has relevant information for assessing firm value. Book tax conformity proved strengthen the relevance of deferred taxes. The sensitivity analysis about per country regression found that the relevance of deferred taxes in each country is differs allegedly because of differences in investors' view that investors who had forward looking about deferred tax information will conclude that deferred taxes information are not relevant.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8286 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Manufacturing industry Stock exchange Value relevance Liability Deferred taxation Deferred tax asset |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 104 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |