Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan, Dan Financial Leverage Terhadap Praktek Perataan Laba [PDF]
, 2013 This study aimed to examine the effect of profitability ratios, firm size, firm value and financial leverage on income smoothing practices. Income smoothing is one pattern of earnings management.
Defrianto, Romaldus Senja
core
The Effect of Earnings Aggressiveness, Earnings Smoothing on Return of Stock
Journal of Economics and Behavioral Studies, 2014 This study aims to examine the moderating role of trading volume activity and cost of equity between earnings aggressiveness and earnings smoothing on return of stock. It includes the analysis of earnings persistent in strengthening the relationship between earnings aggressiveness, earnings smoothing, the cost of equity and trading volume activity as ...
Muammar Khaddaf +2 more
openaire +2 more sources
Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency [PDF]
برنامهریزی و بودجهThe purpose of this research is to investigate the impact of real earnings smoothing on labour investment efficiency company's. In order to test the research hypothesis, from financial information 96 firms from listed on Tehran stock Exchange in 2015 ...
Negin Ghorbani Baravati +2 more
doaj
ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK PERATAAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010) [PDF]
, 2012 Income smoothing is defined as an intentional act done to reduce the fluktuation of profit managers to use certain accounting methods. The reason that income smoothing performed by the managemen tare: the engineering to reduce costs and increase profits ...
DEWI, Kartika Shintia +1 more
core
Smooth Earning, Annual Compensation and CEO Characteristics
International Journal of Accounting and Financial Reporting, 2011 The systems of compensation remain the main mean to reduce the conflicts of interests between chiefs executives officers (CEOs) and the shareholders. The CEOs compensation is supposed to be positively correlated with the performance of the company. Consequently, the CEOs can managed profits to determine their level of compensation or to increase the
Lanouar Charfeddine +2 more
openaire +2 more sources
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Studia Universitatis Vasile Goldis Arad, Seria Stiinte EconomiceThis paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj +1 more source
Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
doaj +1 more source
A study on relationship between cultural values and earnings quality: A case study on Iranian banking industry [PDF]
Management Science Letters, 2013 This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011.
Hassan Ghodrati +2 more
doaj +1 more source
FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012 [PDF]
, 2015 Investors often focus only on the information return, regardless of the procedure used to generate the income information, it encourages managers to perform on earnings management and lead management to manage earnings in its efforts to create an entity ...
FUAD, Fuad, HANDAYANI, Fitri
core +1 more source
Income smoothing, earnings quality & value relevance
, 2015 Income smoothing, resultatkvalitet og verdirelevans er tre store retninger innen regnskapsforskningen, men det er allikevel få studier som knytter disse tre forskningsretningene sammen. På bakgrunn av dette har vi valgt å ta utgangspunkt i følgende problemstilling: Hvordan påvirker income smoothing og resultatkvalitet verdirelevansen til ...
Hanbaly, Izat, Mutajeva, Tamila
openaire +2 more sources