Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia
This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling techni...
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| Format: | Article |
| Language: | English |
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Professional Muda Cendekia Publishing
2020-09-01
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| Series: | Journal of Business and Management Review |
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| Online Access: | https://profesionalmudacendekia.com/index.php/jbmr/article/view/37 |