June 30, 2025

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expense, and Earning Power on Earnings Management

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Deferred tax expenses significantly affect earnings management in the transportation industry, while tax planning and earning power do not.
The study analyzed financial reports from seven logistics companies listed on the Indonesia Stock Exchange between 2019 and 2023.
A random effect model was identified as the most appropriate for analyzing the data collected via purposive sampling.
The findings indicate a complex interaction where multiple factors simultaneously impact earnings management strategies.

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Implication

Panel data regression reveals deferred tax expenses significantly influence earnings management in transportation firms, suggesting critical fiscal strategies.

Cite This Study

Febiyanto et al. (2025) studied this question.

synapsesocial.com/papers/68af79b67567bf4f94ff20f8 https://doi.org/10.32493/ebic.v2i1.50896

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Implication

Panel data regression reveals deferred tax expenses significantly influence earnings management in transportation firms, suggesting critical fiscal strategies.

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expense, and Earning Power on Earnings Management

Key Points

Discussion

Implication

Cite This Study

The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expense, and Earning Power on Earnings Management

Key Points

Discussion

Implication

Cite This Study

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