PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred tax expense can be used as detector of earnin...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2012-06-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/145/145 |