نتایج جستجو برای: Income Smoothing
تعداد نتایج: 125227 فیلتر نتایج به سال:
Captial market plays an important role in ecomomy, and is known as an economy health index. Therefore it is essential to study this market and its decision making basis especially in Iran. Financial statements in general and general statement in particular are the key factors of decision making in this market. Income statement shows the net income of a financial period. It is also the princip...
We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior. Specifically, we ascertain whether bank managers engage in more income smoothing and whether they defer loan loss provisioning as a result of increased regulatory pressure from anticipated changes to the Basel Accord. We predict that the revised rules will increase regulatory pressure on the corporate...
This paper studies the dynamics of portfolio rebalancing and consumption smoothing in the presence of non-convex portfolio adjustment costs. The goal is to understand a household's response to income and return shocks. The model includes the choice of two assets: one riskless without adjustment costs and a second risky asset with adjustment costs. With these multiple assets, a household can buf...
Tax avoidance and income smoothing are important issues that impact the company's operations. The complexity between these two phenomena affects firm value, which is often influenced by family ownership, influences how manufacturing companies avoid tax smoothing. This study aims to examine effect of on with ownership as a moderating variable. Hypothesis testing was carried out using multiple re...
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