TY - JOUR
T1 - PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA
AU - Rachmawati, Nurul Aisyah
AU - Martani, Dwi
PY - 2014/1/1
Y1 - 2014/1/1
N2 - 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.
AB - 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.
UR - http://jaki.ui.ac.id/index.php/home/article/view/337
U2 - 10.21002/jaki.2014.07
DO - 10.21002/jaki.2014.07
M3 - Article
SN - 1829-8494
VL - 11
SP - 120
EP - 137
JO - Jurnal Akuntansi dan Keuangan Indonesia
JF - Jurnal Akuntansi dan Keuangan Indonesia
IS - 2
ER -