Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management

Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management

ABSTRACT This study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe...

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Bibliographic Details
Main Authors: Saminem Saminem, Agustina Indriani, Reko Saprianto, Novi Dwi Haryati
Format: Article
Language:English
Published: Universitas Islam Sultan Agung Semarang 2024-08-01
Series:Jurnal Akuntansi Indonesia
Online Access:http://jurnal.unissula.ac.id/index.php/jai/article/view/39405
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