Investigating income smoothing: Empirical evidence from Vietnam's listed companies
Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 2017 Income smoothing is a dimension of the accounts manipulation theme that has been attracting great attention in the accounting literature. A goal of manipulation is widely ascribed to managers who wants income smoothing.
Phung Anh Thu, Nguyen Vinh Khuong
doaj +1 more source
International Portfolio Allocation and Income Smoothing: Evidence from Recent Changes in Euro Region. [PDF]
In this paper, we make two contributions to the literature. First, we construct a new measurement to capture income smoothing effectively. Second, we present new empirical evidence on the linkages between international asset trading and income smoothing.
Balli, Faruk +2 more
core +1 more source
Analisis Perataan Laba Pada Perusahaan Non Manufaktur [PDF]
, 2013 The aim of this research is to analyze income smoothing practices in non manufacturing companies listed in Indonesian Stock Exchange (BEI/IDX) using time period 2007 until 2011.
Kusuma, L. S. (Lila) +1 more
core
Probability Factors Affecting Income Smoothing in Banks in 2010−2016
Binus Business Review, 2018 The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision.
Kartika Dewi
doaj +1 more source
Political Connections and Income Smoothing: Does Ownership Structure Matter?
Jurnal Akuntansi dan KeuanganThis study aims to examine the effect of political connections on income smoothing. In addition, this study seeks to investigate whether ownership structure, as operationalized by institutional and managerial ownership, strengthens or weakens the ...
Imanuela Wahyu Krisdina +1 more
doaj +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) +2 more
core
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This study aimed to examine the effect of Financial Leverage and Profitability against income smoothing with Quality Audit as a moderating. Profitability measured by return on assets formula net income divided by total assets.
Rasinih Rasinih, Agus Munandar
doaj +1 more source
Consumption Smoothing and Liquidity Income Redistribution [PDF]
We show theoretically that income redistribution benefits borrowingconstrained individuals more than is implied by standard relative-income and uninsurable-risk considerations.
Giuseppe Bertola, Winfried Koeniger
core
The Influence Profitability, Financial Leverage, and Firm Size on Income Smoothing Empirical Studies on Banking Companies Listed on Stock Exchanges in Indonesia 2009-2012 [PDF]
, 2014 The purpose of this study is to examine profitability, financial leverage, and firm size, on income smoothing in banking companies listed in Indonesia Stock Exchange 2009-2012.
Fathoni, A. F. (Ahmad) +1 more
core
Ukuran Perusahaan, Winner/loser Stock, Debt to Equity Ratio, Dividend Payout Ratio Pengaruh Terhadap Perataan Laba [PDF]
, 2015 Income smoothing is an effort in controlling earnings management to increase or decrease the company\u27s earnings to reduce fluctuations in earnings.
Harm R. Haak (782601) +6 more
core +3 more sources