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

• المؤلفون الرئيسيون: , YOSHUA GEDY ANDREA, , Prof. Dr. Abdul Halim., MBA.
• التنسيق: Theses and Dissertations NonPeerReviewed
• منشور في: [Yogyakarta] : Universitas Gadjah Mada 2014
• الموضوعات: ETD
• الوصول للمادة أونلاين: 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
• المؤسسة: Universitas Gadjah Mada

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...