Results 11 to 20 of about 15,808 (298)
Winstegalisatie (‘Income smoothing’) [PDF]
MAB, 1985 Winstegalisatie ('Income smoothing'
M. N. Hoogendoorn
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Income smoothing and the cost of debt [PDF]
China Journal of Accounting Research, 2016 The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market.
Si Li, Nivine Richie
doaj +4 more sources
Consumption and Income Smoothing [PDF]
Applied Economics, 2008 International audienceThis 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 ...
BUSATO, Francesco +2 more
core +7 more sources
Corporate governance mechanism as income smoothing suppressor [PDF]
Accounting, 2021 Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management.
Kuston, Alwan Sri
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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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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.
Catalina Amuedo-Dorantes, Susan Pozo
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Income smoothing and overvaluation
GLOBAL BUSINESS FINANCE REVIEWPurpose: This research evaluates two views of the effect of income smoothing on stock overvaluation. There is a view that income smoothing impairs the usefulness of profit information by distorting the economic substance of a company.
Cha, Sang Kwon
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An Analysis of Income Smoothing
International Business & Economics Research Journal (IBER), 2003 The purpose of this research is to investigate various income smoothing detection methods. Using a SEC identified sample of firms that were charged with violations of GAAP due to earnings manipulations and a matched sample of firms, we test seven ...
Jordan-Wagner, James +2 more
core +2 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
INCOME SMOOTHING AND CORPORATE GOVERNANCE
BASE - Revista de Administração e Contabilidade da Unisinos, 2023 Income smoothing is a strategy aimed at altering accounting results in order to reduce fluctuations. In the other hand, by adopting corporate governance mechanisms it may be possible to reduce information asymmetry and, consequently, reduce the ...
Aranha, Aparecido Vieira +3 more
core +2 more sources