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   PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA  
   
نویسنده Rachmawati Nurul Aisyah ,Martani Dwi
منبع jurnal akuntansi dan keuangan indonesia - 2014 - دوره : 11 - شماره : 2 - صفحه:120 -137
چکیده    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.
کلیدواژه large positive abnormal book-tax differences ,large positive normal book-tax differences ,earnings persistence ,earnings response coefficient ,accrual response coefficient
آدرس Universitas Trilogi, Indonesia, university of indonesia, Indonesia
پست الکترونیکی martani@ui.ac.id
 
     
   
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