The Impact of Tax Compliance, Earnings Quality and Financial Performance on Future Earnings Response Coefficient: (Record no. 10318)
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| fixed length control field | 01790nam a22001817a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250326152301.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250326b ph ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| International Standard Serial Number | 0116-7111 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | OCT |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tarmidi Deden |
| 240 ## - UNIFORM TITLE | |
| Uniform title | DLSU Business & Economics Review |
| Medium | July 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | The Impact of Tax Compliance, Earnings Quality and Financial Performance on Future Earnings Response Coefficient: |
| Remainder of title | Evidence from Indonesia and Thailand/ |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | Vol. 34 (1) pages 29-38: |
| Other physical details | Illustrations: |
| Dimensions | 27 cm |
| 500 ## - GENERAL NOTE | |
| General note | This study was conducted to examine the impact of tax compliance and earnings quality, in addition to current financial performance, in predicting future earnings. Generally, future earnings are predicted using current earnings and their interactions with stock prices. The future earnings response coefficient is used by investors to measure it. Several previous studies have found different results on the effect of financial performance on future earnings, so further research is needed to develop any factors that affect future earnings. A total of 332 panel data were sourced from annual reports and historical stock prices from 83 manufacturing companies listed on the Indonesian Stock Exchange and the Thai Stock Exchange from 2014 to 2017. We use a quantitative approach with STATA 16 to analyze available data. The results indicate that earnings quality has a strong effect on future earnings, whereas tax compliance and financial performance are weak. These results have very important implications for entities that produce quality financial reports that help investors predict future earnings. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Future earnings, FERC, tax compliance, earnings quality, financial performance |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Murwaningsari Etty |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Continuing Resources |
| Suppress in OPAC | No |
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