Earnings Management and Tax Minimization: Comprehensive Analysis of Book-Tax Differences in Indonesia
The research aims to investigate the relationship between earnings management strategies, specifically Accrual Earnings Management (AEM) and Real Earnings Management (REM), and abnormal book-tax differences (ABTD). A quantitative approach was employed, utilizing multiple regression models, descripti...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2023-12-01
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| Series: | Jurnal Kajian Akuntansi |
| Subjects: | |
| Online Access: | https://jka.ugj.ac.id/index.php/jka/article/view/3 |