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799  Articles
1 of 81 pages  |  10  records  |  more records»
Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earn... see more

AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest, ... see more

In the era of the Covid-19 Pandemic, many companies have experienced an impact on company life starting with low sales turnover for the trading business. The use of capital also needs to be considered so that it does not become inefficient in generating s... see more

Abstract This study aims to investigate the effect of Earnings Before Interest and Tax (EBIT) and cash flow on financial distress in transport companies listed on the Indonesia Stock Exchange in 2012 to 2016. Transportation in Indonesia began to show sign... see more

AbstractOrientation: Empirical knowledge regarding which financial statement variables are linked to firm value is critical for profitable equity investment.Research purpose: The study examines the impact of earnings before interest and taxes from continu... see more

This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones earn... see more

The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices mad... see more

One of the central problems of modern monetary theory is the determination of of how much money people will choose to hold under alternative situations. The present work argues that the empirical work that has thus far tried to establish a relationship be... see more

Background of Research related with share price as indicator in assessing firm’s financial condition. So that investors need to know which factors affecting share price of a company. Purpose of Research is to obtain empirical evidence about fact... see more

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