Results 21 to 30 of about 101,897 (283)
PENGARUH RISIKO TERHADAP KECENDERUNGAN PRAKTIK PERATAAN PENGHASILAN PADA BANK UMUM SYARIAH
Jurnal Akuntansi Universitas Jember, 2015 Income smoothing is one of the interesting issues in accounting research. These matters could be occurred because income statement is one of the important parameters that can show company's performance.
Alwan Sri Kustono, Jehan Masagung Lasado
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Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia
Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2022 Laba yang berfluktuasi sering dianggap sebagai sinyal buruk yang akan berdampak pada perilaku dysfunctional. Oleh karena itu, penelitian ini menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik income smoothing.
Anny Widiasmara +2 more
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Jurnal Akuntansi Kontemporer, 2013 Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel models showed 9 corporate with good reputation and 6 corporate with bad reputation doing income smoothing ...
Mulyawati Wijaya
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Jurnal Akuntansi Kontemporer, 2013 Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with good reputation and 6 corporate with bad repultation doing income smoothing ...
Mulyawati Wijaya
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Managerial Ability and Income Smoothing [PDF]
The Accounting Review, 2019 ABSTRACT In this study, we investigate whether managerial ability is related to income smoothing and, if so, whether smoothing associated with managerial ability improves the informativeness of earnings and stock prices about future performance.
Bok Baik, Sunhwa Choi, David B. Farber
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Audit Quality and Income Smoothing Among Listed Deposit Money Banks in Nigeria [PDF]
Iranian Journal of Accounting, Auditing & FinanceThe study examined how audit quality impacted income smoothing practices among listed Nigerian deposit money banks (DMBs). While audit quality (AQ) was represented by audit fees (AF), audit firm size (AFS), and audit tenure (AT), income smoothing (IS ...
Johnson Olowookere +4 more
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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 possibility of smoothing results.
Flávio Leonel Carvalho +3 more
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PENGARUH CASH HOLDING, RESIKO KEUANGAN, DAN UMUR PERUSAHAAN TERHADAP INCOME SMOOTHING
Accounting Profession Journal (APAJI), 2021 Income smoothing merupakan salah satu langkah yang dilakukan oleh manajemen agar laba akuntansi dari laporan keuangan perusahaan memiliki fluktuasi yang lebih rendah (smooth).
Muliani Mangngalla’, Kartini
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Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income
Jurnal Akuntansi dan Keuangan, 2019 Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that
Theresia Trisanti
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The Analysis of the Relationship between Corporate Governance, Income Smoothing and Quality of Financial Reporting [PDF]
راهبرد مدیریت مالی, 2015 The present research deals with the analysis of the relationship between corporate governance, income smoothing and financial reporting quality in the listed companies in Tehran Stock Exchange during the years 2008-2012. The sample includes 114 companies.
daryush damoori, narges mahdiabadi
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