PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI

PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient  (ERC); and (3) the ERC difference between companies whi...

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Bibliographic Details
Main Author: Akhmad Riduwan
Format: Article
Language:Indonesian
Published: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya 2018-09-01
Series:Ekuitas: Jurnal Ekonomi dan Keuangan
Subjects:
earnings response coefficient
interperiod tax allocation
deferred tax income
deferred tax expenses
Online Access:https://ejournal.stiesia.ac.id/ekuitas/article/view/393

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