Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense

The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the persistence of a company's profits increases.....

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Autori principali:	Muhammad Fuad, Jessica Natalia Jaori, Prima Apriwenni, Sylvia Sari Rosalina, Erna Sari
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Indonesian Institute for Counseling, Education and Therapy (IICET) 2023-07-01
Serie:	JPPI (Jurnal Penelitian Pendidikan Indonesia)
Soggetti:	book tax differences, tax retention rate, deferred tax expense
Accesso online:	https://jurnal.iicet.org/index.php/jppi/article/view/2445
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