Income smoothing and the cost of debt [PDF]
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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Corporate governance mechanism as income smoothing suppressor [PDF]
Accounting, 2021 Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management.
Kuston, Alwan Sri
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Internal auditor reports a fraud: Courage and pressure [PDF]
Accounting, 2021 Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock ...
Rosdini, Dini +2 more
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The empirical evidence of the effect of company size, leverage and profitability on income smoothing [PDF]
Accounting, 2021 Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock ...
Nurdiansyah, Dian Hakip +3 more
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Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan [PDF]
Banks and Bank Systems, 2019 This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies
Leqaa Al-Othman
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Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies [PDF]
Iranian Journal of Finance, 1999 The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher
Heidar Foroughnejad +2 more
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Corporate governance, enterprise risk management, and inter-temporal risk transfer [PDF]
, 2020 This work is an initial attempt to describe the interconnections among corporate governance, enterprise risk management, and the phenomena of inter-firm risk transfer that occurs in combination with firms’ income smoothing.
Renzi, A., Vagnani, G.
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FENOMENA PERATAAN LABA DI INDONESIA: GARBLING VS SIGNALLING
Among Makarti, 2014 The purpose of this study is to analyze whether the phenomenon of income smoothing in Indonesia is signalling or garbling. The sample in this study was 10 manufacture companies which released financial statement since 2010-2012 and published obligation.
Setha Octatiasari Pratiwi +1 more
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PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Jurnal Riset Akuntansi Kontemporer, 2017 Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did
Hermawati Nurciptaning Arum +2 more
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Factors Influencing Income Smoothing Practices With Firm Size Moderation
Jurnal Akuntansi, 2020 The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable.
Henryanto Wijaya, Mauren, Hadi Cahyadi
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