文章基本信息

标题：Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies
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作者：Jacobus Widiatmoko ; Jacobus Widiatmoko ; MG. Kentris Indarti 等
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2019
卷号：11
期号：2
页码：151-159
DOI：10.15294/jda.v11i2.20481
语种：English
出版社：Universitas Negeri Semarang
摘要：Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence.
关键词：temporary book tax differences; permanent book tax differences; operating cash flow; leverage; earnings persistence