Abstract:

This research is to develop out the integrated model for illustrating how to measure the impact of earning quality by using accruals quality and tax management to the future performance with using the dividend policy as moderated variable. By looking over the previous study, there was a strong correlation between the quality of financial report and tax management with tax discretionary tax accruals, all investors have the positive perpective on highly tax obedience. The critical finding  in this research shown out that all public firm have a systematic method of implementing the accruals quality to influence the investor’s perception as the communication process. This empirical research shown out the investor’s positive perspective on the improvement of accruals quality, it means the possibility of using accruals always exists in reporting performance. The dividend policy has a critical position when it has leveled up the accruals quality, beca...