The Influence Of Cash Flow, Debt Level, And Deferred Tax Expense On Earnings Persistence

International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS) 2026 Open access

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Authors: Rahamania Sari, Umaimah Umaimah
DOI: 10.4108/eai.1-8-2024.2354187
Cited by: 0

Abstract

This study aims to examine how cash flow, debt level, and deferred tax expense impact earnings persistence. Using a quantitative approach and secondary data, the research focuses on manufacturing companies listed on the IDX from 2020 to 2022. Out of a total population of 155 companies, a sample of 5

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Governance and Financial Management Financial Analysis and Corporate Governance

Publication details

Journal / source
International Conference on Business Economics, Entrepreneurship, and Social Sciences (ICBEESS)
Publication date
1 January 2026
Language
EN