Results 41 to 50 of about 102,394 (204)

The Influence of Audit Opinion and Managerial Ownership on Income Smoothing in Banking Companies

International Research Journal of Business Studies, 2020
This research was conducted on banking companies that are included in the top 30 in Indonesia. Data analysis method used in this study is to use a descriptive statistical analysis and logistic regression method with data processing using SPSS 21.
Dyah Resti Utami, Einde Evana, Yuliansyah Yuliansyah   +2 more
doaj   +1 more source

The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [PDF]

بررسی‌های حسابداری و حسابرسی, 2011
This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing.
Gholamreza Soleimany Amiri, Razieh Hamzi
doaj  

Dividend Policy Mediating on Quality of Corporate Governance and Informative Income Smoothing [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2017
The present study investigates the mediating effect of the dividend policy on the relationship between corporate governance quality and informative income smoothing.
Gholamreza Mansourfar, Hamzeh Didar, Parisa Khayat Sadigh   +2 more
doaj   +1 more source

Smooth Income Tax Schedules: Derivation and Consequences [PDF]

SSRN Electronic Journal, 2018
Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax ...
Estévez Schwarz, Diana, Sommer, Eric
openaire   +3 more sources

Apakah profitabiltas, risiko keuangan dan ukuran perusahaan meningkatkan praktik perataan laba perusahaan?

Journal of Business & Banking, 2018
Earnings Management is the selection accounting policies by management to achieve certain goals. The usual way of management to influence the numbers on the financial statements is to make earnings management one of them with income smoothing.
Erliana Banjarnahor, Khirstina Curry
doaj   +1 more source

Income Smoothing and Overvaluation

GLOBAL BUSINESS FINANCE REVIEW
Purpose: This research evaluates two views of the effect of income smoothing on stock overvaluation. There is a view that income smoothing impairs the usefulness of profit information by distorting the economic substance of a company. While another view is income smoothing can serve as a means of conveying classified information within a company.
openaire   +2 more sources

Faktor yang mempengaruhi Income Smoothing

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 2023
This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies.
openaire   +1 more source

Pengaruh Return on Asset, Ukuran Perusahaan dan Financial Leverage terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI)

Journal of Accounting and Investment, 2015
The aimed of this study was to examine the influence of company's characterictics toward income smoothing practice among listed companies at Indonesian Stock Exchange.
MS Kurniawan, Sri Wahjuni Latifah, Siti Zubaidah   +2 more
doaj  

Pengaruh Profitabilitas, Financial Leverage, Dividen, Ukuran Perusahaan, Kepemilikan Institusional, dan Kelompok Usaha terhadap Perataan Laba Studi Kasus pada Perusahaan Non-Finansial yang Terdaftar di Bei [PDF]

, 2012
This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed non-financial companies at Indonesian Stock Exchange.
Salim, S. N. (Sherly), Santoso, E. B. (Eko)   +1 more
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