Results 101 to 110 of about 101,897 (283)
ANALISIS PENGARUH PROFITABILITAS, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP PERILAKU INCOME SMOOTHING [PDF]
, 2015 This study aims to analyze and examine empirically the factors that affect income smoothing behavior among infrastructure and property companies listed on the Indonesia Stock Exchange.
FIRDAUS, Akmal, HARYANTO , Haryanto
core +1 more source
"Value Relevance of the Multi-step Income Statement in Japan" [PDF]
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Kazuyuki Suda, Takashi Obinata
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Faktor-faktor Yang Mempengaruhi Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia [PDF]
, 2012 Income smoothing is the way management used to reduce fluctuations in reported earnings to match the desired target either artificially (through method of accounting) or real (the transaction).
Heriyanto, H. (Heriyanto) +1 more
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Cutting edge strategies for diabetic wound care: Nanotechnology, bioengineering, and beyond
BMEMat, EarlyView.Graphical abstract illustrates the challenges in diabetic wound healing, covering pathophysiology, formulation hurdles, and emerging therapeutic strategies. It highlights the role of hyperglycemia, formulation complexities, and advanced technologies like bioprinting and AI in improving diabetic wound management. Abstract Diabetic wounds affect millions
Usama Ahmad +8 more
wiley +1 more source
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING [PDF]
, 2018 ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor internal perusahaan terhadap income smoothing. Faktor internal perusahaan yang diduga dapat mempengaruhi income smoothing adalah ukuran perusahaan, profitabilitas, risiko ...
KURNIAWATI, ELOK
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Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source
Jurnal Ilmiah Akuntansi dan Bisnis, 2010 The objective of this research was to prove the influence of ReturnOn Assets (ROA) changes, Operating Profit Margin (OPM) changes, andthe size of the company towards the probability of income smoothingpractice.
Patricia Ratna Kumaladewi
doaj
I-Economics: A Research Journal on Islamic EconomicsThis study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it
Rajulan Arisandy, Ardhani Lutfi
doaj +1 more source
Jurnal Akuntansi Universitas Jember, 2015 By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj +1 more source
Measuring consumption smoothing in CEX data [PDF]
This paper proposes and implements a new method of measuring the degree of consumption smoothing using data from the Consumer Expenditure Survey. The structure of this Survey is such that estimators previously used in the literature are inconsistent ...
Gervais, Martin, Klein, Paul
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