Results 71 to 80 of about 1,477,310 (298)

Influence of Debt Financing on Income Smoothing Practices among Listed Deposit Money Banks in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
This study examined the influence of debt financing on income smoothing among Nigerian listed deposit money banks.  The study is specifically examined the influence of total debt ratio on income smoothing.  Data collected from sampled twelve (12) listed
Akeem Ademola Adeyemi   +3 more
doaj   +1 more source

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

Income Volatility, Risk-Coping Behavior and Consumption Smoothing Mechanisms in Developing Countries: A Survey [PDF]

open access: yes
This paper provides a review of the general concepts and infl uential fi ndings of empirical research on risk-coping behavior and consumption smoothing arrangements in rural economies of developing countries.
Baez Javier Eduardo
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

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  

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

Smoothing Income against Crop Flood Losses in Amazonia: Rain Forest or Rivers as a Safety Net [PDF]

open access: yes
This article examines the role of ex post labor supply in smoothing income in response to crop losses caused by large floods among riverine households in the Peruvian Amazon, where rich environmental endowments permit a variety of resource extractive ...
Barham, Bradford L.   +2 more
core  

A sustainable business ecosystem: a case study demonstrating biochar's potential

open access: yesBiofuels, Bioproducts and Biorefining, EarlyView.
Abstract The need for renewable, climate‐friendly resources has become urgent as legislators worldwide have sought to find ways to cut emissions while ensuring resource security for consumers. The use of biochar could help to achieve these goals. This study examines the current state of commercial biochar production and the maturity of the related ...
Juuso Kivijakola   +4 more
wiley   +1 more source

Optimization of pharmaceutical research and development by early‐phase assessment of investigational medicinal products

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Small and mid‐sized pharmaceutical innovators often have limited in‐house health economics and market access expertise, and may struggle to align development strategies of investigational medicinal products with health system needs and payer expectations.
Zoltán Kaló   +5 more
wiley   +1 more source

Probability Factors Affecting Income Smoothing in Banks in 2010−2016

open access: yesBinus 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

Home - About - Disclaimer - Privacy