Results 31 to 40 of about 15,808 (298)
Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba
Jurnal Ilmiah Akuntansi, 2020 Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter.
Inggit Pangesti Nirmanggi +1 more
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Income Smoothing and Consumption Smoothing [PDF]
Journal of Economic Perspectives, 1995 One way that risk-averse households protect consumption levels is to borrow and use insurance mechanisms. Another way, common in low-income economies, is to diversify economic activities and make conservative production and employment choices. Households thus tend toward limiting exposure only to shocks that can be handled with available credit and ...
openaire +2 more sources
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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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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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 index showed 9 corporate with good reputation and 6 corporate with bad repultation doing income smoothing ...
Mulyawati Wijaya
doaj +1 more source
The impact of shareholder litigation risk on income smoothing
, 2023 This paper investigates whether and how shareholder litigation influences income smoothing. Using the ruling of the Ninth Circuit Court of Appeals in 1999 as an exogenous shock to the threat of litigation, we find that the increasing difficulty of class ...
Sun, Tingyu +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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