出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study analysed the effect of book-tax differences, and executive compensation for earnings persistence with real earnings management as moderating variables. The panel data is 192 samples from the Banking sector which were listed on the Indonesia Stock Exchange in 2014-2017. Use multi regression moderation analysis. The results show that current tax, permanent differences, and temporary differences have a significant positive effect on earnings persistence, executive compensation has a significant negative effect with earnings persistence, and cash flows operations have a positive and insignificant effect on earnings persistence. The results of the moderating variable test, real earnings management weaken the influence of current tax and permanent differences on earnings persistence. The effect of cash flows operations, temporary differences and compensation on earnings persistence is strengthened by real earnings management.
