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…