This study aimed to investigate the effect of earnings management on the information content of book income and taxable income. Information content is the ability of book income or taxable income to capture or summarize information that affects return. This study conducted by testing both components of income (book income and taxable income) for each category of firms that are classified by high earnings management (Low Quality) and low earnings management (High Quality). The sample were 88 manufacturing companies listed on Indonesian Stock Exchange from 2011-2014. Methods of data collection used purposive sampling techniques. To measure the information content of income (book income and taxable income), Adjusted R2 from book income and tax...
The financial report should report accurate information about the company situation so it can be uti...
The purposes of this study are twofold, first, it examines differences in the level of earnings mana...
earning management, as independent variable, towards taxable income as dependent variable. Data that...
Objective: The purpose of this study is to investigate the pattern of earnings management on growth ...
This study aims to determine the effect of the tax book differences on earnings management. The popu...
This study aims to examine financial factors such as profitability, leverage, firm size and book tax...
The aim of this study was to test the employee expenses to increase the earnings predict information...
The study investigates the practice of earnings management in Indonesian non-financial public compan...
The motivation behind this investigation was to determine the effect of earnings management and tax ...
This study basically aims to determine the effect of information asymmetry, book tax differences, in...
Quality earnings are earnings which may reflect the continuation of future earnings, which is determ...
This study was conducted to examine the effect of book tax-differences in indicating the earnings pe...
Financial statements are one of the sources of information used to assess the company's financial po...
Financial statements are one of the sources of information used to assess the company's financial po...
This study aims to investigate the moderating effect of cash-based compensation on the sources of bo...
The financial report should report accurate information about the company situation so it can be uti...
The purposes of this study are twofold, first, it examines differences in the level of earnings mana...
earning management, as independent variable, towards taxable income as dependent variable. Data that...
Objective: The purpose of this study is to investigate the pattern of earnings management on growth ...
This study aims to determine the effect of the tax book differences on earnings management. The popu...
This study aims to examine financial factors such as profitability, leverage, firm size and book tax...
The aim of this study was to test the employee expenses to increase the earnings predict information...
The study investigates the practice of earnings management in Indonesian non-financial public compan...
The motivation behind this investigation was to determine the effect of earnings management and tax ...
This study basically aims to determine the effect of information asymmetry, book tax differences, in...
Quality earnings are earnings which may reflect the continuation of future earnings, which is determ...
This study was conducted to examine the effect of book tax-differences in indicating the earnings pe...
Financial statements are one of the sources of information used to assess the company's financial po...
Financial statements are one of the sources of information used to assess the company's financial po...
This study aims to investigate the moderating effect of cash-based compensation on the sources of bo...
The financial report should report accurate information about the company situation so it can be uti...
The purposes of this study are twofold, first, it examines differences in the level of earnings mana...
earning management, as independent variable, towards taxable income as dependent variable. Data that...