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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 present stronger connectionbetween international asset holding and international income smoothing for OECD ...
Balli, Faruk +2 more
core +3 more sources
Income smoothing - methodology and models [PDF]
, 1986 This study investigates methodology used to investigate income smoothing by business firms. Three important researcher methodological decisions used in past empirical studies of income smoothing (design type, smoothing device norm, and income target) are
Moses, O. Douglas
core +2 more sources
Payouts smoothing and income growth
Applied EconomicsWe quantify the extent and drivers of payout smoothing by employing 34,966 US firms’ data from 1975 to 2022. We report that payout growth is almost insensitive to year-by-year net income growth, in line with preceding literature suggesting payout ...
Balli, Faruk +3 more
core +2 more sources
Internal auditor reports a fraud: Courage and pressure [PDF]
Accounting, 2021 Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock ...
Rosdini, Dini +2 more
doaj +1 more source
The empirical evidence of the effect of company size, leverage and profitability on income smoothing [PDF]
Accounting, 2021 Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock ...
Nurdiansyah, Dian Hakip +3 more
doaj +1 more source
Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan [PDF]
Banks and Bank Systems, 2019 This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies
Leqaa Al-Othman
doaj +1 more source
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
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
doaj +1 more source
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
doaj +1 more source