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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 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. While another view is income smoothing can serve as a means of conveying classified information within a company.
Cha, Sang Kwon
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An Analysis of Income Smoothing [PDF]
International Business & Economics Research Journal (IBER), 2011 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 popular models to determine which provide the best identification of income smoothing.The results indicate ...
Stuart Michelson +2 more
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Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information [PDF]
, 2010 This study is on the effects of United States (US) Statement of Financial Accounting Standards number 133 (SFAS 133), Accounting for Derivatives Instruments and Hedging Activities, which was introduced in 2001.
Papa, Vincent
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The impact of shareholder litigation risk on income smoothing [PDF]
, 2023 This paper investigates whether and how shareholder litigation influences income smoothing. Using the ruling of the Ninth Circuit Court of Appeals in 1999 as an exogenous shock to the threat of litigation, we find that the increasing difficulty of class ...
Sun, Tingyu +3 more
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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
doaj +1 more source
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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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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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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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