Results 121 to 130 of about 1,477,310 (298)
Jurnal Akuntansi dan Auditing Indonesia, 2009 This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed companies at Jakarta Stock Exchange.
Muhammad Yusuf, Soraya Soraya
doaj
Financial Wealth, Consumption Smoothing, and Income Shocks due to Job Loss [PDF]
One of the reasons for setting up an unemployment insurance scheme is to allow job losers to smooth consumption. However, very little is known to date on the consumption smoothing impact of unemployment benefits.
Hans G. Bloemen, Elena G. F. Stancanelli
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the impact of digital finance and financial inclusion on carbon emissions within a multi‐country panel framework, contributing to the emerging Finance 5.0 literature that links digital transformation with environmental sustainability.
Utku Altunöz
wiley +1 more source
Income Diversification as Income Maximizing Strategy
, 2011 In a simple model, I demonstrate that the U-shaped relationship between income and income diversification typically found in developing countries can be explained without any risk considerations.
Lechthaler, Wolfgang
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu +4 more
wiley +1 more source
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
doaj +1 more source
The Effect of Language on Income Smoothing
Management ScienceWe examine whether and how the time-oriented tendency embedded in languages influences income smoothing. Separating languages into weak- versus strong-future time reference (FTR) groups, we find that firms in weak-FTR countries tend to smooth earnings more.
Cao, Wenjiao +2 more
openaire +1 more source
Smoothing: Local Regression Techniques [PDF]
Smoothing methods attempt to find functional relationships between different measurements. As in the standard regression setting, the data is assumed to consist of measurements of a response variable, and one or more predictor variables.
Loader, Catherine
core
From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour
Business Strategy and the Environment, EarlyView.ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh +4 more
wiley +1 more source