ANALISIS PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA, AKRUAL, DAN ARUS KAS
Handayani Tri Wijayanti
STIE Atma Bakti Surakarta
ABSTRACT
This study investigates the role of book-tax differences in indicating the persistence of earnings, accruals, and acsh flows for one-period-ahead earnings. This study also examines whether the level of book-tax differences influences investors assessment of future earnings persistence..
Using the earnings data from 2000-2004, the results show that firm-years with large positive book-tax differences (book income in excess of taxable income) have earnings that are less persistent than firm-years with small book-taxes differences Further, the evidence is consistent with investor interpreting with large positive book-tax differences as red flag and reducing their expectation of future earnings persistence.
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Handayani Tri Wijayanti
STIE Atma Bakti Surakarta
ABSTRACT
This study investigates the role of book-tax differences in indicating the persistence of earnings, accruals, and acsh flows for one-period-ahead earnings. This study also examines whether the level of book-tax differences influences investors assessment of future earnings persistence..
Using the earnings data from 2000-2004, the results show that firm-years with large positive book-tax differences (book income in excess of taxable income) have earnings that are less persistent than firm-years with small book-taxes differences Further, the evidence is consistent with investor interpreting with large positive book-tax differences as red flag and reducing their expectation of future earnings persistence.
selengkapnya...