نتایج جستجو برای: Income Smoothing
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Article history: Received 25 April 2012 Received in revised form 13 August 2013 Accepted 14 August 2013 Available online 27 August 2013 While paying careful attention to the stochastic properties of income process, this paper tests the joint rational expectation and permanent income hypothesis (RE/PIH) to clarify how and to what degree financial integration delinks national income and consumpti...
This study investigates the income smoothing behaviours of listed firms in BIST from period spans 2012 to 2019. The scrutinizes such at sectoral level. Moreover, relationship between firm-specific factors -size, leverage, growth- and practices are also examined. For detection so-called Eckel Model (1981) model is used. Based on analysis it found that 1 3 observation manufacturing sector, 5 util...
We investigate whether banks use loan loss provisions to smooth income and this behaviour is influenced by foreign bank presence, ownership institutional quality differences across African countries. examine 370 from 21 countries 2002 2021. find evidence that LLPs their when they are more profitable during economic boom or recession. Income smoothing persistent (i) among with a widely dispersed...
This research aims to explain the effect of board independence, profitability, leverage, firm size and managerial ownership on income smoothing manufacturing companies listed in Indonesia Stock Exchange over period 2017-2020. used 42 as its samples that were selected by purposive sampling techniques with 168 data total for four years analyzed using logistic regression through EViews 10 medium p...
Income smoothing is defined as the deliberate normalization of income in order to reach a desired trend. If the smoothing causes more information to be reflected in the stock price, it is likely to improve the allocation of resources and can be a critical factor in investment decisions. This study aims to build metrics to determine the degree of smoothing in Brazilian public companies, to class...
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