PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

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.