ACCOUNTING & FINANCE CORNER
Saturday January 25th 2020

The Effects of book-Tax Differeces To Earnings Response Coefficient

Nova Febriani Nainggolan

Dwi Martani

Abstract

This study examines the influence of book-tax differences to earnings response coefficient. The study also examiness the influence of the components of book-tax differences i.e. normal book-tax differences and abnormal book-tax differences to earnings response coefficient by using panel data of manufacturing industries in Indonesia in the period of observations from 2003-2006.

Based on the above study, there is a negative effect on abnormal  book-tax differences to earning response coeficient. But on normal bok-tax differences, there is a positive and significant effect to earnings response coefficient. Earnings per share and operating cash flow significantly affect to the earnings response coefficient.

Keywords: Book tax differences, abnormal book-tax differences, normal book-tax differences, earnings response coefficient.

Dipresentasikan pada The 12th Annual Conference and Doctoral Colloquium, Bali, 8 – 12 Oktober 2011, ISBN: 978-602-97982-1-0, Penyelenggara: Asian Academic Accounting Association. The effect of boox tax differeces…

 

 

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