Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: Th...
This study was conducted to examine the effect of book tax-differences in indicating the earnings pe...
Earnings persistence is an indicator to evaluate expected future accounting income implemented in cu...
This study aimed to examine the effect of earnings persistence and firm size on stock return. The po...
The purpose of this research is to empirically prove the effect of operating cash flow and firm size...
Abstract This study aims to determine the size of the company and the deferred tax expense to have a...
This research was conducted to see the effect of tax planning and company size on earnings managemen...
The Earnings quality is part of a measure to assess the performance of an entity and then as a consi...
This study analyzed the effect of book-tax differences (BTD), operating cash flows (OCF), and firm s...
This study aims to examine the effect of tax planning, firm size and profitability on earnings manag...
This study aims to examine how the company's earnings management affects the amount of tax and earni...
This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and...
This study aims to examine the effect of book tax difference, operating cash flow and debt levels on...
This study aims to determine the effect of tax planning, deferred tax, and company size on earnings ...
This study aims to analyze the effect of earnings persistence, board of commissioners structure, and...
This research was aimed to examine and find out empirical evidence of the influence of book tax diff...
This study was conducted to examine the effect of book tax-differences in indicating the earnings pe...
Earnings persistence is an indicator to evaluate expected future accounting income implemented in cu...
This study aimed to examine the effect of earnings persistence and firm size on stock return. The po...
The purpose of this research is to empirically prove the effect of operating cash flow and firm size...
Abstract This study aims to determine the size of the company and the deferred tax expense to have a...
This research was conducted to see the effect of tax planning and company size on earnings managemen...
The Earnings quality is part of a measure to assess the performance of an entity and then as a consi...
This study analyzed the effect of book-tax differences (BTD), operating cash flows (OCF), and firm s...
This study aims to examine the effect of tax planning, firm size and profitability on earnings manag...
This study aims to examine how the company's earnings management affects the amount of tax and earni...
This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and...
This study aims to examine the effect of book tax difference, operating cash flow and debt levels on...
This study aims to determine the effect of tax planning, deferred tax, and company size on earnings ...
This study aims to analyze the effect of earnings persistence, board of commissioners structure, and...
This research was aimed to examine and find out empirical evidence of the influence of book tax diff...
This study was conducted to examine the effect of book tax-differences in indicating the earnings pe...
Earnings persistence is an indicator to evaluate expected future accounting income implemented in cu...
This study aimed to examine the effect of earnings persistence and firm size on stock return. The po...