This paper develops a measure of income tax expense accrual quality. Following the framework of Dechow and Dichev (2002), we examine the extent to which the financial statement accrual for book tax expense maps into tax-related cash flows. We argue that the quality of a firm’s tax accrual is decreasing in the magnitude of estimation error associated with the accrual, and that tax accrual qualit...

The purpose of this research is to provide empirical evidence about the effect operating cash flow, sales volatility, flow cycle, and book tax difference on earnings persistence. company used in manufacturing listed Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples were selected based purposive sampling method resulted 43 companies, therefore data for amounting 215 data. obtained the...