Abstract
The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.
Recommended Citation
Rachmawati, Nurul Aisyah and Martani, Dwi
(2014)
"PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA,"
Jurnal Akuntansi dan Keuangan Indonesia: Vol. 11:
Iss.
2, Article 1.
DOI: 10.21002/jaki.2014.07
Available at:
https://scholarhub.ui.ac.id/jaki/vol11/iss2/1
