Results 21 to 30 of about 1,115 (162)
Journal of Accounting and Investment, 2016 This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of ...
Rahma Wijayanti, Vera Diyanty
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The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
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Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba
Jurnal Ilmiah Akuntansi, 2020 Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter.
Inggit Pangesti Nirmanggi +1 more
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The Role of Managers' Ability and Smoothing Dividends in Changing the Information Content of Current Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The desire to change the dividend payment method can indicate the ability of managers to control fluctuations in the capital market, so that managers limit changes in dividends to cover the risk of these fluctuations. In this research, the aim
Mohsen Rashidi, Ebrahim Ebrahimi
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Distribution of Depositors’ Return and The Income Smoothing Hypothesis by Malaysian Islamic Banks [PDF]
Global Journal Al-Thaqafah, 2018 The paper aims to examine whether Malaysian Islamic banks carry out income smoothing with regards to their distribution of depositors’ return. The paper also examines the extent Malaysian Islamic banks engage earnings and capital management in their
Zunaidah Sulong +1 more
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Jurnal Akuntansi dan Keuangan Indonesia, 2016 This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used
Moh. Nasih +2 more
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Investigation of Restating Companies’ Earnings Quality [PDF]
پژوهشهای تجربی حسابداری, 2014 Purpose– The purpose of this research is to empirically investigate the earnings quality of restating companies listed in Tehran Stock Exchange (TSE).
Mohammad Hossein Ghadiryian Arani +1 more
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Earnings Smoothing, Analyst Following, and Firm Value
SSRN Electronic Journal, 2009 This paper examines whether earnings smoothing based on accounting discretion is positively associated with value when less information is otherwise available. We estimate a smoothing index which measures the decrease in earnings per share volatility related to the use of discretionary accruals, and proxy for a firm’s information environment using the ...
George Allayannis, Paul J. Simko
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Does Income Smoothing Improve Earnings Informativeness? [PDF]
SSRN Electronic Journal, 2005 This paper uses a new approach to examine whether income smoothing garbles earnings information or improves the informativeness of past and current earnings about future earnings and cash flows. We measure income smoothing by the negative correlation of a firm's change in discretionary accruals with its change in pre-managed earnings.
Jenny Wu Tucker, Paul Zarowin
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Using Home Maintenance and Repairs to Smooth Variable Earnings [PDF]
SSRN Electronic Journal, 2003 Recent research indicates that the marked increase in U.S. income inequality over the last twenty-five years has not been matched by a similar increase in consumption inequality. This paper examines the role of saving/dissaving in a house as a vehicle for consumption smoothing.
Joseph Gyourko, Joseph Tracy
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