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78.035  Articles
1 of 7.805 pages  |  10  records  |  more records»
Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manu... see more

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbed... see more

Penelitian ini bertujuan untuk mengetahui pengaruh temporary book-tax differences dan leverage pada kualitas laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016. Sampel yang digunakan da... see more

Penelitian ini bertujuan untuk mengetahui pengaruh temporary book-tax differences dan leverage pada kualitas laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2016. Sampel yang digunakan da... see more

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences toward... see more

Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as we... see more

O estudo tem como objetivo verificar a relação entre a Book-Tax Differences (BTD) e as notas de rating em períodos pré e pós adoção das International Financial Reporting Standards (IFRS). A amostra é composta por 3.737 observações de companhias abertas de... see more

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh ukuran perusahaan, profitabilitas, kualitas laba, leverage, dan likuiditas terhadap book-tax differences. Istilah book tax differences merupakan perbedaan antara laba akuntansi menur... see more

Este estudo analisou se a proxy Book-Tax-Differences (BTD) afeta o retorno das ações das companhias brasileiras com ações negociadas na BM&FBovespa. Foram coletados dados anuais no período de 1994 a 2013 e após o tratamento dos dados foram analisadas 136 ... see more

1 of 7.805 pages  |  10  records  |  more records»