Results 141 to 150 of about 15,808 (298)

Income Smoothing: Can Firm Size as a Moderation

Indonesian Interdisciplinary Journal of Sharia Economics
This 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, Agrianti Komalasari, Liza Alvia   +2 more
doaj   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This 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

Practicing Strategic Financial Sustainability in Small Cultural Non‐Profits: Evidence From London Museums

Business Strategy and the Environment, EarlyView.
ABSTRACT Small cultural museums play an important role in sustaining local heritage, community identity and inclusive cultural participation, yet they face persistent financial and organisational constraints. This study examines how financial sustainability is achieved and maintained in three small cultural museums through a qualitative‐led mixed ...
Joseph Gerald Bourke, Albert Amanollahnejad, Javad Izadi, Dinusha Weerawardane   +3 more
wiley   +1 more source

The Influence of Profitability and Income Tax on Income Smoothing Rankings

Jurnal Bisnis dan Manajemen, 2016
Income smoothing is logical and rational action that managers attempt to reduce abnormal variation in earnings using special tools in accounting. The objective of this study is to investigate the influence of profitability and income tax on income smoothing rankings of the companies in basic industry and chemical sectors listed in Indonesia Stock ...
openaire   +2 more sources

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang, Chen Lin, Kingsley Imandojemu, Omozele Lynda Showunmi, Romanus Osabohien, Felix Orole   +5 more
wiley   +1 more source

Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics

Business Strategy and the Environment, EarlyView.
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley   +1 more source

ANALISIS PERATAAN LABA ( INCOME SMOOTHING ) : FAKTOR YANG MEMPENGARUHINYA DAN PENGARUHNYA TERHADAP RETURN DAN RISIKO SAHAM PERUSAHAAN GO PUBLIC DI BURSA EFEK JAKARTA

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  

Do rural households smooth their consumption? Applying an asset-based approach to the case of Malawi.

Smallholder farming households in most of the developing countries, live in environments that are characterized by substantial risk. They consequently develop a range of risk management strategies.
Makoka, Donald
core  

Superior Information, Income Shocks and the Permanent Income Hypothesis [PDF]

According to the permanent income hypothesis with quadratic preferences, savings should react only to transitory income shocks, but not to permanent shocks. The problem is that income shock components are not separately observable.
Luigi Pistaferri
core