نتایج جستجو برای: earning persistence
تعداد نتایج: 53187 فیلتر نتایج به سال:
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely avoid paying tax. Therefore, we aim examine whether taxes still affect earning persistence in an era prevalent digital information. For that purpose, use book–tax differences considering deductible temporary and taxable differences. In addition, analyze whic...
According to Agency Theory, one of the objectives of earning management is, to reduce liabilities and tax payments through minimizing the effective tax rate. Either, by short-term and opportunistic goals or by reducing long-term taxes and creating firm value, tax strategies reduce the effective tax rate. The purpose of this paper is to determine the effect of effective tax rates on tax persiste...
The users of financial reports usually use the information current earnings to predict future earning so that quality are can reflect continuity in future..
 This study takes company samples manufacturing companies, both which listed Indonesia’s stock exchange as well Malaysia’s yeas 2014 – 2017 by using regression and intervening analysis. results this operating cash flow cannot affect ea...
Captial market plays an important role in ecomomy, and is known as an economy health index. Therefore it is essential to study this market and its decision making basis especially in Iran. Financial statements in general and general statement in particular are the key factors of decision making in this market. Income statement shows the net income of a financial period. It is also the princip...
The aim of this study is to evaluate the impact of cash dividend components on corporates earnings persistence and return on stock. The population of study consists of 109 companies listed in Tehran Stock Exchange from 2011 to 2016. Data was analyzed using regression model. According to results, the cash component of earnings is more persistent than accruals and it can be used to predict future...
The purpose of this study was to test the effect empirically influence growth and earnings management on dividend payment policies company value in as many 40 banking companies listed Indonesian stock exchange 2015-2019. research method is explanatory with secondary data, based documentation data processing using Structural Equation Model test. results showed that asset had a negative insignifi...
The Effect of Deferred Tax and Managerial Ownership on Profit Persistence with Debt Levels as a Moderating Variable (Empirical Study Property Real Estate Companies Listed the IDX for 2017-2021 period). This study aims to analyze Variables in property real estate sector companies listed Indonesia Stock Exchange (IDX) period. research is type quantitative uses assosiative methods. sampling techni...
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