Perbandingan Kemampuan Beban Pajak Tangguhan dan Penyisihan Aktiva Pajak Tangguhan Entitas dalam Mendeteksi Manajemen Laba

• Main Authors: , YOSHUA GEDY ANDREA, , Prof. Dr. Abdul Halim., MBA.
• 格式: Theses and Dissertations NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2014
• 主題: ETD
• 在線閱讀: 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

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...