This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk real estate companies that do not practice income smoothing. The population of this is publicly traded on the Indonesian Stock Exchange, from which sample 32 was acquired for each three years study, giving 96 items total. indicators used are return assets (ROA) measure current ratio (CR) ...

Rural households in many developing economies have incomes that vary seasonally. We explore the implications of this income seasonality for household consumption. We use household-level data from three Indian villages to document seasonal patterns in income and consumption, and to test whether income seasonality produces seasonal consumption variation. Our basic finding is that while there does...

While prior papers have examined the impact of state exemption and garnishment laws on the average household, this paper is the first to examine their heterogeneous impact. In my theoretical model, households choose between three options: repayment, bankruptcy, and informal bankruptcy (non-repayment without the benefit of the formal bankruptcy process). The model makes two predictions about the...

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in Indonesia Stock Exchange's primary consumer goods sector from 2017 2021. The population amounted 98 companies a sample 16 companies. used logistic regression analysis moderation for hypothesis testing. findings revealed that holding leverage negativel...