Results 71 to 80 of about 101,897 (283)

Do Income Smoothing Practices Explain the Lower Earnings-Price Ratio of Japanese Firms Compared to Those of the U.S. Firms?

open access: yesGadjah 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

Pengaruh Ukuran Perusahaan, Profitabilitas, Cash Holding, Debt To Equity Ratio Dan Net Profit Margin Terhadap Perataan Laba

open access: yesProfita, 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]

open access: yes
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

Expectations and Reality: The Lived Experiences of Australians With Psychosocial Disability Within the NDIS

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT While Australia's National Disability Insurance Scheme (NDIS) was founded on principles of choice and control, for people with significant mental health challenges (what the NDIS calls ‘psychosocial disability’) these ideals often remain elusive. Support systems continue to be fractured and in the context of ongoing policy reforms, it is vital
Joel Hollier, Jennifer Smith‐Merry
wiley   +1 more source

Income Smoothing and Stock Return Based on Fama-French Three-Factor Model [PDF]

open access: yesمطالعات 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  

PENGARUH BESARAN PERUSAHAAN, FINANCIAL LEVERAGEDAN NET PROFIT MARGIN (NPM) TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA

open access: yesJurnal 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]

open access: yes
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

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]

open access: yes, 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  

Body donor programs in Australia and New Zealand: Current status and future opportunities

open access: yesAnatomical Sciences Education, Volume 18, Issue 3, Page 301-328, March 2025.
Abstract Body donation is critical to anatomy study in Australia and New Zealand. Annually, more than 10,000 students, anatomists, researchers, and clinicians access tissue donated by local consented donors through university‐based body donation programs. However, little research has been published about their operations.
Rebekah A. Jenkin, Kevin A. Keay
wiley   +1 more source

International Portfolio Allocation and Income Smoothing: Evidence from Recent Changes in Euro Region. [PDF]

open access: yes
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

Home - About - Disclaimer - Privacy