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Deteksi manajemen laba melalui beban pajak tangguhan

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 Abstrak

This research assess the usefullnes of deffered taz expense in detecting earning management. Deffered tax expense is used to detect earning management because the tax law in general allows less direction in accounting choice. The result of this research show that total accrual being incrementally more useful than deffered tax expense in detecting earning management to avoid an earning decline but to avoid loss, deffered tax expense is more accurate than the accrual measures.

 Metadata

No. Panggil : JEB 11:1 (2005)
Subjek :
Sumber Pengatalogan :
ISSN : 08549087
Majalah/Jurnal : Jurnal Ekonomi dan Bisnis, 11 (1) Maret 2005. Hal. : 119-134
Volume :
Tipe Konten :
Tipe Media :
Tipe Carrier :
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan Universitas Indonesia, lantai 4, R. Koleksi Jurnal
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No. Panggil No. Barkod Ketersediaan
JEB 11:1 (2005) TERSEDIA
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