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Journal of Business & Banking, 2018 Earnings Management is the selection accounting policies by management to achieve certain goals. The usual way of management to influence the numbers on the financial statements is to make earnings management one of them with income smoothing.
Erliana Banjarnahor, Khirstina Curry
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Income smoothing and the cost of debt
China Journal of Accounting Research, 2016 The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market.
Si Li, Nivine Richie
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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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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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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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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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Is Labor Related to the Duality of Earnings Smoothing? [PDF]
Sustainability, 2018 Previous accounting studies indicate that union strength is positively related to income smoothing and that management is more likely to smooth income when labor power is strong. Researchers debate about whether income smoothing has either a garbling or an informative role.
Shengzhong Huang, Chan Lyu, Xiaojun Lin
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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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