Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for
Hamid Haghighat, Ehsan Raigan
doaj
Poverty risk and consumption smoothing abilities in Russia [PDF]
This paper investigates to what extent Russian households have been able to protect their consumption against income shocks during the transition and in what manner the ability to smooth consumption is related to poverty risk.
de Crombrugghe, Denis, Notten, Geranda
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Pengaruh Ukuran Perusahaan, Return on Asset Dan Net Profit Margin Terhadap Perataan Laba (Income Smoothing) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2012-2014) [PDF]
, 2016 The work of company needed by investors because could affect the willingness of investors to plant or withdraw their investments, instrument companies used in his work is earnings information.
AR, M. D. (Moch) +2 more
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Pengaruh Return on Asset Dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Automotif Yang Tercatat Di Bursa Efek Indonesia [PDF]
, 2011 The stock market is an institution which has a characteristic intermeditasi and competitive advantage and a greater level of openness compared to other institutions.
Sari, R. P. (Rida), Sundari, S. (Siti)
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Tindakan Perataan Laba pada Perusahaan Jasa di Indonesia dengan Ukuran Perusahaan, Rasio Profitabilitas, dan Leverage sebagai Variabel Pembeda [PDF]
, 2016 The purpose of this research is to know that the measure of company, the ratio ofprofitability, and the leverage effect simultaneously and partially, also to know the dominantvariables significantly to income smoothing action on the service companies ...
Jariah, A. (Ainun)
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Jurnal Ilmiah Akuntansi dan Bisnis, 2010 The objective of this research was to prove the influence of ReturnOn Assets (ROA) changes, Operating Profit Margin (OPM) changes, andthe size of the company towards the probability of income smoothingpractice.
Patricia Ratna Kumaladewi
doaj
Consumption Smoothing? Livestock, Insurance and Drought in Rural Burkina Faso [PDF]
This paper explores the extent of consumption smoothing between 1981 and 1985 in rural Burkina Faso. In particular, we examine the extent to which livestock, grain storage and interhousehold transfers are used to smooth consumption against income risk ...
Christopher Udry, Harounan Kazianga
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THE EFFECT OF OPERATING LEVERAGE AND OPERATING PROFIT MARGIN TOWARDS INCOME SMOOTHING PRACTICES (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE YEAR 2014-2016) [PDF]
, 2017 The purpose of this research is to examine the influence of operating leverage and operating profit margin toward the practice of income smoothing.
Fata Imanda
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Pengaruh Profitabilitas, Risiko Keuangan, Nilai Perusahaan, Kepemilikan Manajerial, dan Dividend Payout Ratio terhadap Praktik Perataan Laba (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) [PDF]
, 2015 This study aims to demonstrate the influence of profitability, financial risk, firm value, managerial ownership, and dividend payout ratio toward income smoothing practice done by management.
Boschker, JE +7 more
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I-Economics: A Research Journal on Islamic EconomicsThis study aims to analyze the influence of profitability, cash holding, company size, and financial leverage on income smoothing practices among technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Additionally, it
Rajulan Arisandy, Ardhani Lutfi
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