Results 31 to 40 of about 102,394 (204)
Sorot, 2018 Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi ...
Teddy Haryadi +2 more
doaj +1 more source
Journal of Islamic Accounting and Finance Research, 2019 Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.
Novia Megarani +2 more
doaj +1 more source
Pengaruh Rasio Profitabilitas, Ukuran Perusahaan, Nilai Perusahaan, Dan Financial Leverage Terhadap Praktek Perataan Laba [PDF]
, 2013 This study aimed to examine the effect of profitability ratios, firm size, firm value and financial leverage on income smoothing practices. Income smoothing is one pattern of earnings management.
Defrianto, Romaldus Senja
core
The effect of analyst coverage on the informativeness of income smoothing [PDF]
, 2011 This study examines whether analyst coverage affects the informativeness of income smoothing. I find that income smoothing enhances earnings informativeness more greatly for firms with high analyst coverage than for firms with low analyst coverage.
Sun, Jerry
core +2 more sources
Saving and income smoothing: Evidence from panel data
European Economic Review, 1997 Abstract In this paper we use data from a panel of Dutch households to investigate the behavior of savings. As in Campbell (1987), we examine whether the pattern of savings is consistent with the predictions of the rational expectations-permanent income model. We consider one important prediction of the model: whether savings anticipate future income
Alessie, R.J.M., Lusardi, A.
openaire +2 more sources
Government subsidies and income smoothing
Contemporary Accounting ResearchAbstractThis study examines the relationship between government subsidies and income smoothing using a sample of US‐listed firms. We find that subsidized firms smooth their earnings more aggressively than their unsubsidized peers. This finding is consistent with the reasoning that subsidized firms bear higher political costs and have more incentives to
Kostas Pappas +3 more
openaire +2 more sources
Bank income smoothing, institutions and corruption [PDF]
Research in International Business and Finance, 2019 This study investigates bank income smoothing, focusing on the effect of corruption on the extent of income smoothing by African banks. I find that banks use loan loss provisions to smooth positive (non-negative) earnings particularly in the post-2008 crisis period and this behaviour is reduced by strong investor protection.
openaire +1 more source
The Investigation of Relationship between Financial Ratios and Stock Return: Income Smoother Firms Versus Non-Income Smoother ones [PDF]
تحقیقات مالی, 2007 The relationship between financial ratios and stock return has been studied in many researches and the presence of income smoothing in Tehran Stock exchange (TSE) has been verified.
بیتا مشایخی +1 more
doaj
Binus Business Review, 2012 The primary objectives of this research is to learn the amounts of industrial company using income smoothing practices and effecting among company size, return on assets, financial leverage, and operating leverage with income smoothing practices neither ...
Auditya Williyarto Pradana +1 more
doaj +1 more source