Results 41 to 50 of about 15,808 (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
Discretionary Accounting Choice and Management Opportunistic Behavior to Manage Income
Jurnal Akuntansi dan Keuangan, 2019 Income smoothing (IS) practice is "the smoothing of fluctuations company income levels that are considered normal for company". IS manipulation has a clear goal, which is to generate income flows that continue increase stably. There are several ways that
Theresia Trisanti
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
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
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Accessing brain magnetic resonance imaging (MRI) can be challenging, especially for underserved patients, which may lead to disparities in neurological diagnosis. Method This mixed‐methods study enrolled adults with one of four neurological disorders: mild cognitive impairment or dementia of the Alzheimer type, multiple sclerosis ...
Maya L. Mastick +19 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
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background and Objectives Multiple sclerosis (MS) exhibits racially disparate rates of disease progression. Black people with MS (B‐PwMS) experience a more severe disease course than non‐Hispanic White people with MS (NHW‐PwMS). Here we investigated structural and functional connectivity as well as structure–function decoupling in the ...
Emilio Cipriano +11 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