Results 61 to 70 of about 101,897 (283)

The Effect of Ownership Structure on Income Smoothing [PDF]

, 2019
Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets.
Ikram, A. D. (Adli), Kurnia, K. (Kurnia), Pratomo, D. (Dudi)   +2 more
core   +2 more sources

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

Synthetic Electrocardiogram Spectrogram Generation Using Generative Adversarial Network‐Based Models: A Comparative Study

Advanced Intelligent Systems, EarlyView.
Cardiovascular diseases are leading death causes; electrocardiogram (ECG) analysis is slow, motivating machine learning and deep learning. This study compares deep convolutional generative adversarial network, conditional GAN, and Wasserstein GAN with gradient penalty (WGAN‐GP) for synthetic ECG spectrograms; Fréchet Inception Distance (FID) and ...
Giovanny Barbosa‐Casanova, Norelli Schettini, Winston Percybrooks, Begoña García‐Zapirain   +3 more
wiley   +1 more source

Analisis Pengaruh Struktur Kepemilikan Institusional, Financial Leverage, dan Ukuran Kap terhadap Perataan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi (pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) [PDF]

, 2017
The purpose of this study was to test the Effect of Institutional Ownership Structure, Financial Leverage, And Size Of Flattening Kap Profit By Company Size As Variable Moderation.The target population in this study include Property and Real Estate ...
A, A. A. (Al), Agusti, R. (Restu), Dwiastuti, L. (Luciana)   +2 more
core  

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

Predicting Materials Thermodynamics Enabled by Large Language Model‐Driven Dataset Building and Machine Learning

Advanced Intelligent Systems, EarlyView.
Illustration of text data mining of rare earth mineral thermodynamic parameters with the large language model‐powered LMExt. A dataset is built with mined thermodynamic properties. Subsequently, a machine learning model is trained to predict formation enthalpy from the dataset.
Juejing Liu, Haydn Anderson, Noah I. Waxman, Vsevolod Kovalev, Byron Fisher, Elizabeth Li, Xiaofeng Guo   +6 more
wiley   +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  

The Effect of Size Company, Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing in the Manufacturing Companies Listed in Indonesia Stock Exchange Period 2010-2013 [PDF]

, 2015
This study aims to identify and analyze the effect of firm size, profitability, financial leverage,and dividend payout ratio on income smoothing in the manufacturing companies listed in Indonesia Stock Exchange period 2010-2013.
Fiscal, Y. (Yunus), Steviany, A. (Agatha)   +1 more
core  

Giving and receiving help in three contexts as predictors of alcohol outcomes in a longitudinal study of sober living house residents

American Journal of Community Psychology, EarlyView.
Abstract Although peer support is central to the social model approach emphasized in sober living houses (SLHs), no longitudinal studies have examined helping among SLH residents. This longitudinal study examined benefits of helping in three contexts among SLH residents. Data were from 205 participants entering 28 SLHs across 2021–2023. Interviews were
Sarah E. Zemore, Elizabeth Mahoney, Meenakshi S. Subbaraman, Amy A. Mericle, Douglas L. Polcin   +4 more
wiley   +1 more source

Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley   +1 more source