Ditemukan 1 dokumen yang sesuai dengan query
Nurul Aisyah Rachmawati
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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 ...
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Universitas Trilogi, 2014
J-Pdf
Artikel Jurnal Universitas Indonesia Library
