THE EFFECT OF OPERATING LEVERAGE AND OPERATING PROFIT MARGIN TOWARDS INCOME SMOOTHING PRACTICES (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2014-2016) [PDF]
, 2017 The purpose of this research is to examine the influence of operating leverage and operating profit margin toward the practice of income smoothing.
Fata Imanda
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Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 This study aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management.
Boschker, JE +7 more
core +3 more sources
British Educational Research Journal, EarlyView.Abstract Higher education in the United Kingdom has dramatically expanded in recent decades, along with questions about its effectiveness in preparing graduates for the labour market. With rising tuition fees and increasing competition for graduate jobs, many students opt to study ‘professional’ subjects—fields closely tied to specific professions ...
Sarah Pemberton
wiley +1 more source
Income and consumption smoothing and welfare gains across Pacific Island countries: The role of remittances and foreign aid [PDF]
We examine the potential welfare gains and channels of income smoothing for Pacific Island Countries (PICs) and nd that, under full risk sharing overall welfare gains across all PICs (particularly, Kiribati, Palau, and Papua New Guinea) are at desirable ...
Balli, Faruk, Balli, Hatice O.
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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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British Educational Research Journal, EarlyView.Abstract The home literacy environment (HLE) has a considerable influence on children's language development. How parents perceive their own parenting abilities (e.g., how well they encourage their children's language development) is particularly important when it comes to guiding their children appropriately through different stages of development ...
Luisa Prokupek +4 more
wiley +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets.
Rasinih Rasinih, Agus Munandar
doaj +1 more source
Pengaruh Return on Asset Dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Automotif Yang Tercatat Di Bursa Efek Indonesia [PDF]
, 2011 The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions.
Sari, R. P. (Rida), Sundari, S. (Siti)
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British Educational Research Journal, EarlyView.Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for
Hamid Haghighat, Ehsan Raigan
doaj