Review of Management, Accounting, and Business Studies
Vol. 4 No. 1 (2023)

Analysis of company characteristics and deferred tax burden using profit management detection methods

Sari, Maya Macia (Unknown)
Nurhaliza, Ika (Unknown)
Hada, Pebrilia Amanda (Unknown)
Syade, Tahany (Unknown)
Purwanto, Yogi (Unknown)



Article Info

Publish Date
30 Apr 2023

Abstract

This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding deferred tax burdens and their implications for profit management strategies. By employing profit management detection methods, typically utilized to scrutinize financial statement integrity, including the treatment of deferred tax burdens, our study aimed to unveil the intricate dynamics between company attributes and the management of tax-related liabilities. This investigation not only contributed to the understanding of financial reporting practices but also offered valuable insights for stakeholders, regulators, and investors seeking to comprehend the nexus between company characteristics and the manipulation of deferred tax burdens within the realm of profit management.

Copyrights © 2023






Journal Info

Abbrev

REVENUE

Publisher

Subject

Economics, Econometrics & Finance

Description

Review of Management, Accounting, and Business Studies is a set of international journals which are managed by Universitas Pendidikan Nasional. It is under supervised of the Faculty of Economics and Business. It will be published regularly in two times per year on April and December. Review of ...