PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL UNTUK MENILAI PERSISTENSI LABA DAN AKRUAL DENGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)
The aim of this study is to examine the effect of book-tax differences to accrual and earnings persistence for manufactured companies listed in Bursa Efek Indonesia (BEI) from 2010 to 2013. This research refers to research conducted by Blaylock, et all., (2012) In this study, there are 2 (two) depen...
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Main Authors: | , |
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Format: | Academic Paper |
Published: |
2016-03-17.
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Online Access: | http://eprints.undip.ac.id/49112/ |
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http://eprints.undip.ac.id/49112/3rd Floor Main Library
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A1234.567 |
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Copy 1 | Available |