PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA
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نویسنده
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Rachmawati Nurul Aisyah ,Martani Dwi
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منبع
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jurnal akuntansi dan keuangan indonesia - 2014 - دوره : 11 - شماره : 2 - صفحه:120 -137
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چکیده
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The purpose of this study is to analyze the effect of large positive abnormal book-tax differences (lpabtd) on earnings persistence and accruals persistence. this study used unbalanced panel data of listed companies in indonesia stock exchange from 2006-2011. it is hypothesized that firms with lpabtd exhibit lower earnings and accruals persistence than other firms with large positive normal book-tax differences (lpnbtd). the results provide evidence which is consistent with the hypotheses. it is shown that firms with lpabtd exhibit lower earnings quality than other firms with lpnbtd.
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کلیدواژه
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large positive abnormal book-tax differences ,large positive normal book-tax differences ,earnings persistence ,earnings response coefficient ,accrual response coefficient
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آدرس
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Universitas Trilogi, Indonesia, university of indonesia, Indonesia
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پست الکترونیکی
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martani@ui.ac.id
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