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All Journal Journal of Law, Social Science, and Management Review
Hijeria , Putri
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Co-Authors Damarsiwi , Eska Prima Monique Karona Cahya Susena, Karona Cahya