PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES

Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determ...

Full description

Bibliographic Details

Published in:	Jurnal Akuntansi Kontemporer
Main Authors:	Grace Setiyani Tjandra, Lindrawati Lindrawati, Budianto Tedjasuksmana
Format:	Article
Language:	English
Published:	Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Subjects:	akrual arus kas book-tax differences perbedaan permanen persistensi laba
Online Access:	http://journal.wima.ac.id/index.php/JAKO/article/view/2622