By supplementing income explicitly through payments or implicitly through taxes collected, income-based taxes and transfers make disposable income less variable. Because disposable income determines consumption, policies that smooth disposable income also create welfare improving consumption insurance. With data from the Panel Study of Income Dynamics we find that annual consumption variation i...

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size type industry as control variables. was conducted all companies listed Indonesia Stock Exchange for 2015-2019 period. sample consisted 64 observations determined by purposive sampling method. data analysis technique used is logistic regr...