Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense

The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the persistence of a company's profits increa...

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Bibliographic Details
Main Authors: Muhammad Fuad, Jessica Natalia Jaori, Prima Apriwenni, Sylvia Sari Rosalina, Erna Sari
Format: Article
Language:English
Published: Indonesian Institute for Counseling, Education and Therapy (IICET) 2023-07-01
Series:JPPI (Jurnal Penelitian Pendidikan Indonesia)
Subjects:
Online Access:https://jurnal.iicet.org/index.php/jppi/article/view/2445