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CONSUMPTION AND INCOME SMOOTHING [PDF]
Applied Economics, 2008 -
Bruno Chiarini, Francesco Busato
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Remittances and Income Smoothing [PDF]
American Economic Review, 2011 Due to inadequate savings and binding borrowing constraints, income volatility can make households in developing countries particularly susceptible to economic hardship.
Amuedo-Dorantes, Catalina, Pozo, Susan
core +7 more sources
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
doaj +3 more sources
Project selection, income smoothing, and Bayesian learning [PDF]
SSRN Electronic Journal, 2003 Capital rationing is an empirically well-documented phenomenon. This constraint requires managers to make investment decisions between mutually exclusive investment opportunities. In a multiperiod agency setting, this paper analyses accounting rules that
Gaber, Christian
core +4 more sources
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 +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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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