Results 31 to 40 of about 1,477,310 (298)
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
doaj +1 more source
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
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
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
The human gut microbiome across the life course
FEBS Letters, EarlyView.Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero +4 more
wiley +1 more source
Mitigating the Pitfalls of Income Smoothing on Firm Value: The Double Edges of CSR Moderation and Cost of Debt Mediation [PDF]
المجلة العلمية للاقتصاد والتجارةPurpose – This research aimed to measure the influence of income smoothing on the firm value, concentrating on non-financial firms listed in the S&P/EGX ESG index. Furthermore, the study investigated the role of corporate social responsibility (CSR)
Asmaa Hamdy Abdelaziz Mohamed El Mahdy
doaj +1 more source
Serial Molecular‐Microstructural Multimodal Intravascular Imaging of Atherosclerotic Plaques in Mice
Advanced Science, EarlyView.A novel longitudinal molecular and microstructural intravascular imaging approach is developed to study murine atherosclerosis. The technique combines a unique surgical model with a miniaturized multimodal device to detect macrophage activity and lipid simultaneously.
Jiawen Li +12 more
wiley +1 more source
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
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We conducted two framed field economic experiments with citrus farmers in Florida, United States and soybean farmers in Argentina to investigate their willingness to coordinate pest and weed management efforts. Despite the contrast between these two agricultural contexts, we find striking behavioral commonalities.
Ariel Singerman, Sergio H. Lence
wiley +1 more source