This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using book tax difference as moderation in manufacturing companies listed Indonesia Stock Exchange during 2018-2020. The sample was selected purposive sampling method many 40 with a total 120 data for three years. technique uses multiple regression analysis is processed Eviews 12.0 Micr...

this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...

Abstract Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, focus on consequences of accumulated expenses for data processing banks’ ability estimate loss accruals. We further test differences when borrowers get hit economic trouble COVID-19 pandemic. Using a sample U...