Perbandingan Kemampuan Beban Pajak Tangguhan dan Penyisihan Aktiva Pajak Tangguhan Entitas dalam Mendeteksi Manajemen Laba
This study aimed to examine deferred tax expense and deferred tax asset valuation allowance influence as an instrument of earnings management to avoid losses, where there is two scenarios of earnings target, to avoid earnings decrease and to avoid loss. The population of this research is the manufac...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/129761/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70158 |
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