Income smoothing
Underpricing Stock Level of Sharehold in Stock Company Doing Income Smoothing Procedures at the Price Offer of Prime Stock in Indonesia Stock Exchange
... The importance of profit information about investors because the profits earned by a company can be one of the bases of assessing the company’s performance. This motivates management to be opportunistic to manipulate its ...
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The Relationship between Income Smoothing and Income Tax and Profitability Ratios in Iran Stock Market
... Income smoothing has been a topic of interest among many researchers for decades especially after ...on income smoothing and suggested an alternative conceptual framework to discern ...
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A Relationship Between Income Smoothing Practices And Firms Value In Iran
... between income smoothing practices and firms value in ...determine income smoothing practices. The result indicates that income smoothing practices is was present although its ...
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Deceptive versus Informative Income Smoothing: Evidence from Audit Committee Attributes
... which income smoothing perspective (deceptive or informative) is more prevalent by focusing at four audit committee attributes namely audit committee size, the number of audit committee meeting, the ...
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Managerial Ability and Income Smoothing
... receipts, income smoothing 1 can potentially enhance users’ ability to assess a firm’s future ...that smoothing makes their firms’ earnings more ...that smoothing reflects opportunistic ...
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Influence Of Income Smoothing On Tax Profitability Of Commercial Banks Of Jordan
... hard, income smoothing or earning management mainly provides an excellent alternative for the relatively lower management quality in order to project a picture of high-quality ...corporate income tax ...
5
Income smoothing: a study of the health sector’s credit unions
... This research aims to analyze whether Brazilian credit unions affiliated to UNICRED manage their accounting results through the income smoothing modality. For analysis of the data, the classic linear ...
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Income smoothing by valuation of repurchase obligations in the annual financial statements of car dealerships
... 1981) income smoothing, a widespread accounting concept which even applies to non-for-profi t organizations (Blasco and Pelegrin, ...all smoothing motivations for management-controlled companies may ...
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International Portfolio Allocation and Income Smoothing: Evidence from Recent Changes in Euro Region
... capture income smoothing ...and income smoothing. We use factor income inflows instead of the commonly used net factor income and arrive at results, among others, similar to ...
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Impact of IAS 39 reclassification on Income Smoothing by European Banks
... smooth income and to manage capital using loan loss ...for income smoothing among early and late ...aggressive income smoothing compared to less risky ...that income ...
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New Patterns in International Portfolio Allocation and Income Smoothing
... in smoothing the income, which is one of the main concern of those investors who are holding cross border ...of income smoothing via foreign asset ...of income smoothing in the ...
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The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets
... the income smoothing practice in GCC countries exists, and has various ...average, income smoothing practice did not reduce the quality of earnings measured by the ability of earnings to ...
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Bank Income Smoothing, Institutions and Corruption
... that income smoothing is more evident in systemic banks than in non-systemic European ...that income smoothing is pronounced among European banks with concentrated ownership while ...
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Studying the Effect of Corporation’s Disclosure Quality Rank on Income-Smoothing and Informativeness of Tehran Stock Exchange’s Listed Companies
... and income informativeness is reviewed, and to do this, corporate’s smoothing ranking was calculated by two methods of Luez et ...identified income smoothing; however, the existing one ...
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Income smoothing and foreign asset holdings
... factor income inflows and the net factor income ...of income smoothing in the very last years which is perfectly consistent with capital market ...level income smoothing via ...
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Income Smoothing, Idiosyncratic Risk & CEO Turnover
... of income smoothing on CEO turnover and finds that the direct influence of income smoothing on CEO turnover is obvious and will have indirect influence on CEO turnover by influencing ...
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Income Smoothing, Investor Reaction and Earnings Persistence
... The other conclusion is that the stability of operating profit (profit from non-continuing items) are not affected investor reaction. The result to some extent, with research results Wang (2010), Venter and colleagues ...
9
International Income Smoothing and Foreign Asset Holdings
... factor income inflows and the net factor income ...of income smoothing in the very last years which is perfectly consistent with capital market ...level income smoothing via ...
12
Auditor quality and the presence of audit committees : an association with income smoothing
... It provides insights about how the presence of an audit committee and auditor quality by managers of Australian firms are associated with management of reported earnings through the mani[r] ...
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Tendency to Choose Big Audit Firms: Case of Indonesia
... of income smoothing tendency and company risk. Income smoothing tendency is measured by the absolute value of differences between the reported after-tax profits and the estimated after-tax ...
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