Results 11 to 20 of about 101,897 (283)
Consumption and Income Smoothing [PDF]
Applied Economics, 2008 This paper presents a two sector dynamic general equilibrium model in which income smoothing takes place within the households (intra-temporally), and consumption smoothing takes place among the households (inter-temporally).
Bruno Chiarini +2 more
core +10 more sources
Journal of Islamic Thought and Civilization, 2019 Income smoothing refers to the use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice to manipulate the earnings over the period in order to lower the level of uncertainty.
Afia Mushtaq +2 more
doaj +1 more source
Project selection, income smoothing, and Bayesian learning [PDF]
SSRN Electronic Journal, 2003 Capital rationing is an empirically well-documented phenomenon. This constraint requires managers to make investment decisions between mutually exclusive investment opportunities. In a multiperiod agency setting, this paper analyses accounting rules that
Gaber, Christian
core +4 more sources
Remittances and Income Smoothing [PDF]
American Economic Review, 2011 Due to inadequate savings and binding borrowing constraints, income volatility can make households in developing countries particularly susceptible to economic hardship.
Amuedo-Dorantes, Catalina, Pozo, Susan
core +7 more sources
Government Guarantees and Banks’ Income Smoothing
Journal of Financial Services Research, 2023 We propose four channels through which government guarantees affect banks' incentives to smooth income. Empirically, we exploit two complementary settings that represent plausible exogenous changes in government guarantees: the increase in implicit guarantees following the creation of the Eurozone and the removal of explicit guarantees granted to the ...
Manuela M. Dantas +2 more
openaire +2 more sources
Income Smoothing and Consumption Smoothing [PDF]
Journal of Economic Perspectives, 1995 One way that risk-averse households protect consumption levels is to borrow and use insurance mechanisms. Another way, common in low-income economies, is to diversify economic activities and make conservative production and employment choices. Households thus tend toward limiting exposure only to shocks that can be handled with available credit and ...
openaire +2 more sources
Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba
Jurnal Ilmiah Akuntansi, 2020 Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter.
Inggit Pangesti Nirmanggi +1 more
doaj +1 more source
Analysis of Income Smoothing Practices in PROPER Companies
International Journal of Academe and Industry Research, 2023 This study aims to find out and analyze whether income smoothing practices exist in companies with the Corporate Performance Rating Program in Environmental Management (PROPER).
Baiq Sarah Fitria Febriani +2 more
doaj +1 more source
Income smoothing and foreign asset holdings [PDF]
Journal of Economics and Finance, 2008 In this paper we construct a new methodology to measure the international income smoothing and we present stronger connection between foreign asset holding and international income smoothing for OECD countries.
Balli, Faruk +2 more
openaire +1 more source