Results 21 to 30 of about 1,477,310 (298)
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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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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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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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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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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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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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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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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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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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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