Results 51 to 60 of about 101,897 (283)
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 +2 more
doaj +1 more source
Income Smoothing Practices Among Listed Firms in Malaysia [PDF]
, 2001 The income-smoothing phenomenon is well documented in accounting and finance literature. Although the existence of income smoothing practices have been detected in varying degrees across different samples, many issues relating to the practices of ...
Mohamad, Nor Raihan
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Pengaruh Profitabilitas, Struktur Modal, Kepemilikan Publik dan Bonus Plan terhadap Income Smoothing [PDF]
, 1998 Income Smoothing (perataan laba) merupakan praktik akuntansi yang dilakukan oleh manajemen dengan tujuan agar laba yang diperoleh Perusahaan tidak berfluktuasi.
Nurani, W. (Wanti), Dillak, V. J. (Vaya)
core +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
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
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
Resilience of Small Beef Packers and the USDA Meat Supply Chain Initiative
Agribusiness, EarlyView.ABSTRACT We focus on the plant‐size resilience relationship among small beef packers during COVID‐19. Defining resilience as the ability to maintain or increase slaughter and non‐resilience as otherwise, we use survey and secondary data to estimate a logit model where resilience is a function of a plant's capacity and age in addition to labor condition
Sunil P. Dhoubhadel +2 more
wiley +1 more source
PENGARUH WINNER/LOSER STOCK, FINANCIAL RISK, DAN RENTABILITAS TERHADAP PRAKTIK INCOME SMOOTHING SERTA DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Pada Perusahaan Indek LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2017) [PDF]
, 2018 ABSTRAK This study aims to determine the influence of winner / loser stock, financial risk, and profitability on income smoothing practices and their impact on the value of the study company in the LQ45 index companies listed on the Indonesia Stock ...
Asti Asbudi Wati, 144020034 +1 more
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Agribusiness, EarlyView.ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley +1 more source