Results 71 to 80 of about 2,761 (201)

The Effect Of Earnings Smoothing, Investment Opportunities, And Return Of Asset On Earnings Aggresiveness [PDF]

, 2019
This study aims to examine and analyze whether earnings smoothing, investment, and return on asset affect the earnings aggresiveness. The method is panel regression analysis.
Malau, Melinda
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DOES EARNINGS QUALITY MODERATE THE PREDICTIVE CONTENT OF NONOPERATING INCOME?

Gadjah Mada International Journal of Business, 2013
The objective of this study is to empirically examine a hypothesis that earnings quality enhances the ability of nonoperating income to predict future operating cash flow. The magnitude of income smoothing index, measured by Eckel’s (1981) index formula,
Slamet Sugiri
doaj   +1 more source

THE EFFECT OF EARNING MANAGEMENT ON EARNING RESPONSE ON PROPERTIES & REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023

Jurnal Pamator
This research aims to analyze the effect of earnings management on earning response among property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Earnings management is measured using two
VEBRIANCE STEFANIA MANEK
doaj   +1 more source

The Effect of Income Smoothing, Accounting Conservatism, and Earning Information on the Earnings Response Coefficient

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2009
This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017.
Ahalik Ahalik, Kelvin Christian
openaire   +1 more source

Earnings Management to Avoid Losses: a cost of debt explanation [PDF]

In this paper we analyze firms’ earnings management behavior to avoid losses conditional on the (asymmetric) incentive underlying market (positive/negative) returns.
Peter F. Pope, José A. C. Moreira
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MANAJEMEN LABA DAN MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN: PENELITIAN STRATEGI PENGUNGKAPAN PERUSAHAAN

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

Heterogeneous Institutional Investors and Earnings Smoothing

, 2019
This paper examines the relationship between institutional ownership and earnings smoothing by taking into account the heterogeneity of institutional investors.
Zheng, Yudan
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Income Smoothing and Islam

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, Hassan Sultan, Farrukh Ijaz   +2 more
doaj  

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

The use of accruals to manage reported earnings: theory and evidence [PDF]

This paper develops a model in which firm managers maximize their own compensation by using accruals to manage reported earnings. The results of the model suggest that the form of the managerial compensation function and managerial time preferences may ...
Larry D. Wall, Timothy W. Koch
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