Prianto Budi Saptono, Prof. Gunadi, Dr. Ning Rahayu
Abstract:
The purpose of this study is to describe whether International Financial Reporting Standards (IFRS) convergence in Indonesia implies the behavior of tax management or earnings management of publicly-listed companies whose corporate income tax is not subject to final tax.
Reference this Research Paper (copy & paste below code):
Prianto Budi Saptono, Prof. Gunadi, Dr. Ning Rahayu
(2019); The Implication of IFRS Convergence on Tax/Earnings Management Behavior of Public Companies in Indonesia; International Journal of Scientific and Research Publications (IJSRP)
9(11) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.9.11.2019.p9588
