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The Role of temporary differences of book value and tax based earnings to explain earnings persistence
The purpose of this study in to examine how temporary differences of book value and taxes-based earnings explain earnings persistence. First, this study examines and showthat temporary differences provide additional infoormation on earnings persistence. The Study then examines two potential causes of differencesofbook value and tax-based earnings, namely earnings management and tax planning. This study concludes that firms suspected of performing earnings management and having the differences in book value and tax-based earnings, their earning will be less persistent than other firms. On the other hand, for firms suspected of performing tax planning, their earnings will be more persistent. This study also examines the more dominant factor that causes differences of earnings for firms in Indonesia and found that the differences are more influenced by tax planning practices rather than earnings management..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH., 2013 |
|---|---|
| Edisi | - |
| Subjek | Tax planning Earnings management earning persistence Differences inbook value and tax based earnings |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |