The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effective...

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Hlavní autoři:	Jacobus Widiatmoko, Ika Mayangsari
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Universitas Negeri Semarang 2016-03-01
Edice:	Jurnal Dinamika Manajemen
Témata:	deferred tax asset discretionary accrual, leverage company size tax planning and earnings management
On-line přístup:	https://journal.unnes.ac.id/nju/index.php/jdm/article/view/5750
Tagy:	Přidat tag Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!