Results 81 to 90 of about 101,897 (283)
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
An Analysis of Income Smoothing
International Business & Economics Research Journal (IBER), 2011 The purpose of this research is to investigate various income smoothing detection methods. Using a SEC identified sample of firms that were charged with violations of GAAP due to earnings manipulations and a matched sample of firms, we test seven popular models to determine which provide the best identification of income smoothing.The results indicate ...
Stuart Michelson +2 more
openaire +2 more sources
A sustainable business ecosystem: a case study demonstrating biochar's potential
Biofuels, 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 ...
Kivijakola Juuso +4 more
wiley +1 more source
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
British 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
British Journal of Clinical Pharmacology, EarlyView.SGLT2 inhibitors and GLP‐1 receptor agonists modestly lower blood pressure across diverse patient populations, including those without diabetes. These effects appear largely independent of glycaemic control and offer additive value in high‐risk patients with overlapping comorbidities.
Andrej Belančić +7 more
wiley +1 more source
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
PENGARUH RISIKO KREDIT, PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PERATAAN LABA (Studi Pada Perusahaan Perbankan Yang Go Public di BEI) [PDF]
, 2012 The income smoothing has been considered a common action, because it can reduce the volatility of reported earnings, and enhance the ability of investors to predict future cash flows.
KISMINI, Yudhit Ika +2 more
core
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
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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