Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 6 of 6 for “"book-tax differences"”.
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Analisis book tax differences terhadap persistensi laba: Studi empiris pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2011-2013
… ini bertujuan untuk menganalisis pengaruh book tax differences terhadap persistensi laba. Variabel independen yang digunakan dalam penelitian ini adalah perbedaan temporer dan perbedaan permanen yang merupakan proksi dari book tax differences, sedangkan variabel dependennya adalah …
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Pengaruh book tax di references dan arus kas terhadap pertumbuhan laba: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013
… untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah …
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Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand
… institutional factor to include the magnitude of book-tax differences. In addition, the relationship between the Thai accounting quality and firm governance systems is investigated. The results reveal that the accounting quality, including earnings persistence and value relevance, has been …
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Analyst Coverage and Tax Reporting Aggressiveness
… to examine the role of analysts in the corporate tax reporting context. This dissertation examines the impact of analyst coverage on corporate tax aggressiveness using a cross-section of publicly traded firms between 1992 and 2006. Permanent discretionary book-tax differences are used to proxy for …
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The Impact of Earnings Quality on Investors' and Analysts' Reactions to Restatement Announcements
… restatements between 1997 and 2004. Accrual and book-tax difference metrics are used to proxy for earnings quality. The metrics are examined separately and collectively to ascertain their individual and incremental effects in modeling the market reaction. Further analyses investigate the effects …
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El papel de la información contable del impuesto sobre sociedades para la predicción de los resultados futuros
… se enmarca en la literatura que relaciona las "book-tax differences" (BTD) con las características del resultado, crecimiento y persistencia. El objetivo general es analizar si las BTD tienen capacidad incremental sobre el resultado corriente para predecir los resultados futuros y se plantean …