Results 51 to 60 of about 102,394 (204)
"Value Relevance of the Multi-step Income Statement in Japan" [PDF]
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Kazuyuki Suda, Takashi Obinata
core +3 more sources
Gadjah Mada International Journal of Business, 2005 This study examines the variation in earnings-price ratios across Japanese and U.S. firms. The earnings-price ratio is one of the indicators often used by investors to determine their trading strategy.
Indra Wijaya Kusuma
doaj +1 more source
Profita, 2020 The purpose of this study was to determine the effect of company size, profitability, cash holding, debt to equity ratio and net profit margin (NPM) on income smoothing.
Siti Dewi Kusmiyati +1 more
doaj +1 more source
Income smoothing and foreign asset holdings. [PDF]
In this paper we construct a new methodology to measure the international income smoothing and present stronger connectionbetween international asset holding and international income smoothing for OECD countries.Capital Market Integration, Home Bias ...
Balli, Faruk +2 more
core +1 more source
PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP INCOME SMOOTHING, DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI [PDF]
, 2018 ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan kebijakan dividen terhadap income smoothing, dengan komite audit sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI ...
THOHARO, AINUN
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Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [PDF]
مطالعات تجربی حسابداری مالی, 2011 Recently, some of the accounting researches in Iran capital market have been devoted to income smoothing, but not so many on relationship with stock value. We mean to evaluate the effect of income smoothing stock return.
M Ghaemi, M Moradipour, M Karim
doaj
Jurnal Akuntansi Universitas Jember, 2015 The aim of this study isto examine the influence of company’s characteristics toward income smoothing practice among listed basic and chemical companies at Indonesia Stock Exchange. The factors being examined were size of the company, company’s financial
Bunga Maharani
doaj +1 more source
Risk Sharing among OECD and EU Countries: The Role of Capital Gains, Capital Income, Transfers, and Saving [PDF]
We estimate the amount of income and consumption smoothing (risk sharing) between OECD countries during the period 1970{2003 with a particular focus on EU and EMU countries.
Balli, Faruk, Sorensen, Bent E.
core +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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An Analysis of Income Smoothing
International Business & Economics Research Journal (IBER), 2011 The purpose of this research is to investigate various income smoothing detection methods. Using a SEC identified sample of firms that were charged with violations of GAAP due to earnings manipulations and a matched sample of firms, we test seven popular models to determine which provide the best identification of income smoothing.The results indicate ...
Stuart Michelson +2 more
openaire +2 more sources