Jurnal Akuntansi dan Keuangan Indonesia
Vol. 11, No. 2

PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

Rachmawati, Nurul Aisyah (Unknown)
Martani, Dwi (Unknown)

Article Info

Publish Date
31 Dec 2014

Abstract

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.

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Journal Info
Jurnal Akuntansi dan Keuangan Indonesia
Website

Abbrev

publication:jaki

Publisher

Universitas Indonesia

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...