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PENGARUH PERBEDAAN LABA AKUNTANSI, LABA FISKAL, TINGKAT HUTANG PADA PERSISTENSI LABA
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PENGARUH PERBEDAAN LABA AKUNTANSI, LABA FISKAL, TINGKAT HUTANG PADA PERSISTENSI LABA (2013)PENGARUH PERBEDAAN LABA AKUNTANSI, LABA F…Consistency of Book-Tax Differences and the Information Content of Earnings (2012)Consistency of Book-Tax Diffe…ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (2010)ANALISIS FAKTOR-FAKTOR PENENT…Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality* (2009)Taxable Income as a Performan…Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels? (2008)Is Earnings Fraud Associated …Teori akuntansi : Perekayasaan pelaporan keuangan (2006)Teori akuntansi : Perekayasaa…The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences (2005)The Persistence and Pricing o…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Assessing Quality of Financial Reporting (2000)Assessing Quality of Financia…Fundamental Information Analysis (1993)Fundamental Information Analy…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Costs of Equity and Earnings Attributes (2004)Analisa Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Hutang, Book Tax Gap, dan Tata Kelola Perusahaan Terhadap Persistensi Laba (2014)PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA (2021)Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes* (2010)Audit Fees and Book-Tax Differences (2012)Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The economic implications of corporate financial reporting (2005)Aggressive Financial Reporting and Corporate Fraud (2012)Auditor-Provided Tax Services and Stock Price Crash Risk (2014)A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees (2016)Financing Constraints and Corporate Investment (1987)Financing Constraints and Corporate Investment (1988)Value-relevance of nonfinancial information: The wireless communications industry (1996)Capital markets research in accounting (2001)Are Selling, General, and Administrative Costs “Sticky”? (2003)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Earnings Management: New Evidence Based on Deferred Tax Expense (2003)The incentives for tax planning (2011)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Common risk factors in the returns on stocks and bonds (1993)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Smoothness and the Value Relevance of Taxable Income (2015)Taxable Income and Firm Risk (2016)Book-tax differences and costs of private debt (2018)Taxable Income, Future Earnings, and Equity Values (2004)The Contagion Effects of Accounting Restatements (2008)The effect of board of director composition on corporate tax aggressiveness (2010)Quality of financial reporting: measuring qualitative characteristics (2009)Effect of Financial Reporting Quality on Sustainability Information Disclosure (2013)A study of the determinants of environmental disclosure quality: evidence from French listed companies (2019)PENGARUH DER, ROA, ROE, EPS DAN MVA TERHADAP HARGA SAHAM PADA INDEKS SAHAM SYARIAH INDONESIA (2018)Analisis Literasi Keuangan, Perilaku Keuangan, Dan Pendapatan Terhadap Keputusan Investasi (2020)The Effect of Earning Per Share, Price to Book Value, Dividend Payout Ratio, and Net Profit Margin on the Stock Price in Indonesia Stock Exchange (2021)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Fundamental Information Analysis1,084 cited
  • 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
  • 2006Teori akuntansi : Perekayasaan pelaporan keuangan368 cited
  • 2000Assessing Quality of Financial Reporting327 cited
  • 2009Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality*168 cited
  • 2010ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA81 cited
  • 2012Consistency of Book-Tax Differences and the Information Content of Earnings50 cited
  • 2008Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?45 cited

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