Results 1 to 10 of about 40,006 (243)
Faktor-faktor Yang Mempengaruhi Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia [PDF]
, 2012 Income smoothing is the way management used to reduce fluctuations in reported earnings to match the desired target either artificially (through method of accounting) or real (the transaction).
Heriyanto, H. (Heriyanto) +1 more
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Pengaruh Profitabilitas, Net Profit Margin, Leverage, Ukuran Perusahaan, Dan Reputasi Auditor Terhadap Perataan Laba [PDF]
, 2016 Discussion of the concept of income smoothing can be performed using agency theory Income smoothing approach arises when a conflict of interest between management and owners of funds where each party seeks to achieve or maintain a level of prosperity he ...
Marhamah, M. (Marhamah)
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Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study examines the impact of earnings management to impression management in Management Discussion and Analysis (MD&A). Earnings management is measured using an index that includes accrual discretional, income smoothing, and loss avoidance reporting.
Bambang Suripto
doaj +1 more source
Liquidity and Manipulation of Executive Compensation Schemes [PDF]
Several standard components of managerial compensation contracts have been criticized for encouraging managers to manipulate short-term information about the firm, thereby reducing transparency.
Axelson, Ulf, Baliga, Sandeep
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The Effect of Free Cash Flows on Stock Crash Risk with Focused on the Role of Earnings Smoothing [PDF]
, 2022 Mandana Taheri, Nafiseh Hadadi
openalex +1 more source
PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PERATAAN LABA
Jurnal Riset Akuntansi Kontemporer, 2018 Income smoothing is an action performed by the company’s management in order to reduce fluctuations earnings This is done with the motivation to show good performance to investors, by showing stable corporate profits.
Pandu Nugraha, Vaya Juliana Dillak
doaj +1 more source
ANALISIS PERBEDAAN KUALITAS LABA ANTARA PERUSAHAAN PUBLIK MILIK SWASTA DAN PERUSAHAAN PUBLIK MILIK PEMERINTAH DI INDONESIA [PDF]
, 2017 This study aims to examine the difference in the quality of earnings between publicly-owned public corporations and publicly-owned private companies in terms of relevance and fair presentation.
ADHIKUMARA, Dhimas Rama +1 more
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Journal of Islamic Thought and Civilization, 2019 Income smoothing refers to the use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice to manipulate the earnings over the period in order to lower the level of uncertainty.
Afia Mushtaq +2 more
doaj
ANALISIS PERATAAN LABA PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN
Jurnal Ekonomi dan Bisnis, 2019 The purpose of this study was to analyze the practice of income smoothing in food and beverage industry companies. Income smoothing is the intentional reduction of earnings fluctuations in an effort to stabilize profits to be considered normal for a ...
Febi Fatimah +2 more
doaj +1 more source