Jurnal Akuntansi Universitas Jember, 2015 By using quarterly financial statement, this research aims to provide empirical evidence of the relations between income smoothing based real activities manipulation and earning persistence.
Nining Ika Wahyuni
doaj +1 more source
Pengaruh Ukuran Perusahaan, Financial Leverage, Net Profit Margin Dan Struktur Kepemilikan Terhadap Tindakan Perataan Laba Padaperusahaan Manufaktur Yang Terdaftar Di Beiperiode 2011-2014 [PDF]
, 2017 This study aims to determine the effect of Firm Size, Financial Leverage, Net Profit Margin and Ownership Structure towards the Income Smoothing on the Manufacturing Business Listed in Indonesia Stock Exchange Periods of 2011-2014.The population in this ...
Herlina, S. (Siti) +2 more
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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
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Measuring consumption smoothing in CEX data [PDF]
This paper proposes and implements a new method of measuring the degree of consumption smoothing using data from the Consumer Expenditure Survey. The structure of this Survey is such that estimators previously used in the literature are inconsistent ...
Gervais, Martin, Klein, Paul
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Income Smoothing and Earnings Informativeness [PDF]
, 2010 Executive Summary This study investigates the level of income smoothing and its impact on the informativeness of earnings. The main contribution of this research is that as well IFRS as investor protection are considered to examine the association ...
Tudor, A. (Alexandra)
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HUBUNGAN CORPORATE GOVERNANCE TERHADAP PERILAKU INCOME SMOOTHING DI INDONESIA (Studi pada PerusahaanManufaktur di Indonesia pada tahun 2011 – 2014) [PDF]
, 2016 This study aims to examine the relationship between corporate governance and income smoothing behavior based on Eckel’s model that compare the variability of income and variability of sales.
GHOZALI, Imam, KHARISSA, Armellya Nadia
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Income Shocks, Coping Strategies, and Consumption Smoothing. An Application to Indonesian Data [PDF]
Using the Indonesian Family Life Survey, this study investigates whether Indonesian farmers respond differently to income shocks (crop loss) depending on the level of their asset ownership, and whether their responses are aimed at preserving consumption ...
Francesca Modena, Gabriella Berloffa
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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Publik, Perubahan Harga Saham dan Risiko Bisnis terhadap Manajemen Laba pada Perusahaan Publik Sektor Keuangan [PDF]
, 2015 This study was conducted to examine the factors that affect earnings management practices are firm size, profitability, leverage, public ownership, changes in stock prices and business risks.
Suhartanto, D. (Dwi)
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PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP INCOME SMOOTHING [PDF]
, 2018 ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor internal perusahaan terhadap income smoothing. Faktor internal perusahaan yang diduga dapat mempengaruhi income smoothing adalah ukuran perusahaan, profitabilitas, risiko ...
KURNIAWATI, ELOK
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FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012 [PDF]
, 2015 Investors often focus only on the information return, regardless of the procedure used to generate the income information, it encourages managers to perform on earnings management and lead management to manage earnings in its efforts to create an entity ...
FUAD, Fuad, HANDAYANI, Fitri
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