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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Pengaruh Ukuran Perusahaan, Profitabilitas Dan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia [PDF]
, 2015 This research aimed to analyze the influence of company size, profitability, and financial leverage on earnings smoothing practice at companies listed in Indonesia Stock Exchange.
Djayanti, A. (Atik) +1 more
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Jurnal Akuntansi dan Auditing, 2014 Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period.
Dianila Oktyawati, Dian Agustia
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Why Do Firms Smooth Earnings? [PDF]
We explain why a firm may smooth reported earnings. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors.
Anand Mohan Goel, Anjan V. Thakor
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European Journal of Islamic Finance, 2017 The study aims to examine the relationship between shareholding ownership structures, national institutional factors and earnings quality of banks across MENA countries (Middle East and North Africa).
Khawla Bourkhis, Mohamed Wajdi Najar
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Can Families Smooth Variable Earnings? [PDF]
Brookings Papers on Economic Activity, 1997 Susan Dynarski, Jonathan Gruber
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Pengaruh Ukuran Perusahaan, Return on Asset Dan Net Profit Margin Terhadap Perataan Laba (Income Smoothing) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2012-2014) [PDF]
, 2016 The work of company needed by investors because could affect the willingness of investors to plant or withdraw their investments, instrument companies used in his work is earnings information.
AR, M. D. (Moch) +2 more
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Dividend Guidance to Manage Analyst Dividend Expectations [PDF]
, 2018 Using a sample of dividend payers from 12 European countries, we document that managers guide analyst dividend expectations to avoid reporting dividends below the consensus forecast. Specifically, we show that dividend guidance predicts (1) a substantial
Bilinski, P., Lyssimachou, D.
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Communication about environmental information: what drives the effect on income smoothing as proxy of earnings quality? [PDF]
, 2013 Ben Mahjoub Lassaad, Khamoussi Halioui
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Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2009 The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions ...
Hadri Kusuma, Wigiya Ayu Udiana Sari
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