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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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2024-08-01
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| Series: | Jurnal Akuntansi Indonesia |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/39405 |
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