Book Tax Differences dan Kualitas Data
This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with m...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
University of Brawijaya
2015-12-01
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Series: | Jurnal Akuntansi Multiparadigma |
Subjects: | |
Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdf |