Results 141 to 150 of about 101,897 (283)
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
Analisis Pengaruh Faktor-Faktor Terhadap Income Smoothing Dengan Gender Sebagai Variabel Moderator Pada Emiten Perbankan [PDF]
, 2014 Manajemen dapat melakukan intervensi dalam proses penyusunan laporan keuangan bagi pihak eksternal dengan cara meratakan, menaikkan, atau menurunkan laba yang dilaporkan.
Kusumaningrostati, A. (Alvinda) +1 more
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UK Forecasts of Annual GDP: Their Accuracy and the Information Categories Underlying Their Revisions
Journal of Forecasting, EarlyView.ABSTRACT Policy makers are concerned with the accuracy of GDP forecasts and want to understand the reasons for the revision of forecasts. We study these issues by examining forecasts of annual UK GDP growth by a panel of agents, published monthly by HM Treasury. We focus on two main issues: the developing accuracy of the group‐mean forecast as horizons
Nigel Meade, Ciaran Driver
wiley +1 more source
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
doaj +1 more source
Pengaruh Profitabilitas, Financial Leverage, Dividen, Ukuran Perusahaan, Kepemilikan Institusional, dan Kelompok Usaha terhadap Perataan Laba Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bei [PDF]
, 2012 This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed non-financial companies at Indonesian Stock Exchange.
Salim, S. N. (Sherly) +1 more
core
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
openaire +1 more source
A Deep Learning Framework for Forecasting Medium‐Term Covariance in Multiasset Portfolios
Journal of Forecasting, EarlyView.ABSTRACT Forecasting the covariance matrix of asset returns is central to portfolio construction, risk management, and asset pricing. However, most existing models struggle at medium‐term horizons, several weeks to months, where shifting market regimes and slower dynamics prevail.
Pedro Reis, Ana Paula Serra, João Gama
wiley +1 more source
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
doaj +1 more source
Geological Journal, EarlyView.ABSTRACT The integration of energy transition, artificial intelligence, and the digital economy represents a significant shift in the global effort to combat energy poverty and offers innovative tools and approaches to increase energy access, efficiency, and affordability for underserved populations. This study examines the impact of energy transition,
Abdulmuttalip Pilatin +4 more
wiley +1 more source
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