نتایج جستجو برای: Income Smoothing
تعداد نتایج: 125227 فیلتر نتایج به سال:
Latar Belakang: Perusahaan go public di Indonesia rata-rata memiliki laba yang tinggi namun tidak menjamin dengan kualitas nya. Perbedaan kepentingan antara manajemen investor mendorong untuk melakukan praktik income smoothing sehingga mampu menghasilkan fiktif. Penelitian ini menekankan pentingnya sistem good corporate governance dalam meminimalisir terjadinya smoothing.Tujuan: bertujuan mengu...
We develop a simple yet realistic model of income insurance, where the individual’s ability and willingness to work is treated as a continuous variable. In this framework, income insurance not only provides income smoothing, it also relieves the individual from particularly burdensome work. As a result, the individual adjusts his labor supply in a continuous fashion to the implicit tax wedge of...
This paper uses a general method of moment regression technique to estimate an energy demand function with a dataset covering 71 countries between 1965 and 2010. The estimated results show that countries undergoing rapid economic growth may show relatively higher income and price elasticities in the long run. The higher income elasticities and lower price elasticity in the short run of rapid gr...
When communities engage in risk-sharing with asymmetric information, wherein a member of a risk-sharing group is unable to verify the income and shocks experienced by the others, they are unable to achieve full smoothing of income risk (Thomas and Worrall 1990). The frictions that drive the possible negative impacts of hidden income are likely to be mediated by the relationships among a risk-sh...
‎In this article‎, ‎we develop two nonparametric smoothing estimators for parameter of a time-variant parametric model‎. ‎This parameter can be from any parametric family or from any parametric or semi-parametric regression model‎. ‎Estimation is based on a two-step procedure‎, ‎in which we first get the raw estimate of the parameter at a set of disjoint time...
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