The increasing availability of rich (panel) data provides many opportunities to test theories on consumption smoothing behaviour. At the same time, the informational requirements in terms of data and modelling are high and very context specific, thus requiring a filtering of essential explanatory ingredients. In this paper we show how conceptual and exploratory empirical analysis can contribute...

The practice of income smoothing is a form dysfunctional behavior in earnings management that rife this era rapid business development, where managers intentionally change the company's financial statements with aim flattening value over several periods to make it look stable. considered as solution very unstable profit conditions. This study aims examine effect cash holding, net margin, and le...

Perusahaan yang terdaftar di Bursa Efek Indonesia harus melakukan audit atas laporan keuangan mereka. Proses hingga menghasilkan opini terdapat delay. Terdapat beberapa faktor mempengaruhi delay, yaitu ukuran perusahaan, komite audit, dan income smoothing. Audit delay adalah lamanya hari dibutuhkan oleh auditor untuk menyelesaikan pekerjaan auditnya dapat diukur dari tanggal penutupan tahun buk...

Income Smoothing (IS) is one of the earnings management carried out by company to demonstrate management's ability generate profits for external parties. The purpose this study was determine effect Return on Equity (ROE), Debt Total Assets (DTA), and Current Ratio (CR) IS with effective tax rate as a mediating variable. expected influence relationship between ROE, DTA, CR IC. amount paid direct...