Results 11 to 20 of about 102,394 (204)
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
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Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies [PDF]
Iranian Journal of Finance, 1999 The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher
Heidar Foroughnejad +2 more
doaj +1 more source
Corporate governance, enterprise risk management, and inter-temporal risk transfer [PDF]
, 2020 This work is an initial attempt to describe the interconnections among corporate governance, enterprise risk management, and the phenomena of inter-firm risk transfer that occurs in combination with firms’ income smoothing.
Renzi, A., Vagnani, G.
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FENOMENA PERATAAN LABA DI INDONESIA: GARBLING VS SIGNALLING
Among Makarti, 2014 The purpose of this study is to analyze whether the phenomenon of income smoothing in Indonesia is signalling or garbling. The sample in this study was 10 manufacture companies which released financial statement since 2010-2012 and published obligation.
Setha Octatiasari Pratiwi +1 more
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PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA
Jurnal Riset Akuntansi Kontemporer, 2017 Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did
Hermawati Nurciptaning Arum +2 more
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Factors Influencing Income Smoothing Practices With Firm Size Moderation
Jurnal Akuntansi, 2020 The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable.
Henryanto Wijaya, Mauren, Hadi Cahyadi
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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 ...
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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
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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
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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
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