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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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Consumption and income smoothing [PDF]
Applied Economics, 2008 This paper presents a two sector dynamic general equilibrium model in which income smoothing takes place within the households (intra-temporally), and consumption smoothing takes place among the households (inter-temporally). Idiosyncratic risk sharing within the family is based on an income smoothing contract.
BUSATO, Francesco +2 more
core +8 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
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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
doaj +1 more source
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. We examine the role of remittances in either alleviating or increasing household income volatility using Mexican household level data over the 2000 through 2008 period. We correct for
Catalina Amuedo-Dorantes, Susan Pozo
openaire +6 more sources
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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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
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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