Results 101 to 110 of about 102,394 (204)
Income-Smoothing Behavior under Selected Stochastic Processes
The Journal of Business, 1972 I This paper attempts to provide a framework for clarifying and testing a version of the "income-smoothing" hypothesis. This hypothesis has been variously expressed in terms of income levels, rates of change in income, and rates of return, inter alia.1 In general, each version of the hypothesis is concerned with the extent to which managers may attempt
openaire +3 more sources
The effect of income smoothing on crash risk: A cross-country analysis
International Review of Economics & FinanceThis paper analyzes financial data from 42 countries to explore the relationship between income smoothing and stock price crash risk in an international context.
Wei Wu +3 more
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Income Smoothing: Can Firm Size as a Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Achmad Chaedar Yasin Bakhtiar +2 more
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Management Dysfunctional Behaviour Toward Financial Statements: Income Smoothing Practice in Indonesia's Mining Industry Sector [PDF]
, 2018 Companies tried to maintain reported fluctuations in earnings and intervene them to the desired level. With the practice of income smoothing, the information was presented in financial statements; especially income statement became invalid so that it ...
Fathurrizki, S. (Safri) +1 more
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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING
JURNAL AKUNTANSI BARELANGOperating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly ...
Dian Efriyenti +2 more
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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Studia Universitatis Vasile Goldis Arad, Seria Stiinte EconomiceThis paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
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Jurnal Ilmiah Akuntansi dan Bisnis, 2011 The aim of this research is to identify factors influencing incomesmoothing. Income smoothing is an active manipulation of earnings toward apredetermined target.
NI LUH PUTU ARIK PRABAYANTI +1 more
doaj
Benefit Jurnal Manajemen dan Bisnis, 2008 This research is designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variability of stream of reported income numbers relative to some perceived target stream by the ...
Zulfa Irawati, Anugerah Maya A
doaj
Managing risks: what Russian households do to smooth consumption? [PDF]
The increasing availability of rich (panel) data provides many opportunities to test theories on consumption smoothing behaviour. At the same time, the informational requirements in terms of data and modelling are high and very context specific, thus ...
Neubourg, Chris de, Notten, Geranda
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The impact of government macroeconomic policies and elections on income smoothing in state-controlled commercial banks: Evidence from the MENA region. [PDF]
PLoS OnePeykani P +4 more
europepmc +1 more source