Results 31 to 40 of about 40,006 (243)
Refleksi Perataan Laba terhadap Respon Pasar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables.
Ratna Wijayanti Daniar Paramita
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THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY
Review of Applied Accounting Research (RAAR), 2021 This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko +3 more
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The Effect of Global Financial Crisis on Earnings Quality [PDF]
مجله دانش حسابداری, 2018 In the global financial crisis, managers are under pressure, and to avoid bankruptcy, they manipulate financial information or hide them to postpone financial distress, using their authorities in applying accounting standards and doing estimates and ...
Mohammad Hossein Safarzadeh (Ph.D) +1 more
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Real Earnings Smoothing and Labor Investment Efficiency: The Role of Information Asymmetry [PDF]
تحقیقات مالیObjective There are two distinct perspectives regarding the impact of real earnings smoothing on labor investment efficiency through its effect on information asymmetry.
Batool Ismael Hasan +2 more
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The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [PDF]
بررسیهای حسابداری و حسابرسی, 2018 This paper investigates the threshold effects of business cycles on earnings quality for the period of 2005 to 2015, using Panel Smooth Transition Regression (PSTR) model as one of the most prominent regime-switching models.
Nasrin Mohamadi Asl +2 more
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Influence of ownership structure on earnings smoothing in companies listed on B3
Contextus, 2023 The aim of the study is to analyze the influence of ownership structure on earnings smoothing practices in companies listed on B3. The analysis considered multivariate linear regression for a sample of 203 observations, with data referring to the period
Clademir Teixeira +4 more
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The Effect of Earnings Quality Measures on Excess Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2015 The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi +2 more
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IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
Revista Economía y Política, 2023 This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador.
Nikola Petrovic +2 more
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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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