Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … have an impact on the relationship between earnings and firm value. Using a sample that includes 1938 company … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …