The practice of income smoothing is a common phenomenon that occurs as management effort to reduce reported profit fluctuations. This study aims determine the effect managerial ownership, institutional Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on practices. sample this research non-financial companies are listed Indonesia Stock Exchange in 2018-2020. Data obtained f...

According to the life-cycle theory of consumption and saving, foreseeable retirement events should not reduce consumption. This argument applies especially to housing consumption, whereas other consumption expenditures may fall when home production substitutes them (given higher leisure after retirement). Using micro panel data for German tenants we find that income drops at entering retirement...

Some ways in which farmers in LDCs can protect their living standards against fluctuations in income are discussed. After considering the theory of consumption under uncertainty when there is no or limited borrowing, the case where some borrowing is allowed is also examined. Empirical evidence from some LDCs is used to look at (i) household borrowing and lending, their importance and timing, an...

This paper examined the impact of profitability, leverage, management ownership, and dividend payout ratio on income smoothing companies listed in IDX range 2015-2020 based Eckel Index. The lower Index higher intensity vice versa. hypothesis proposed were tested by a multiple regression analysis. research concluded that return asset, debt to capital ratio, have significant positive impacts It i...

Penalized spline criteria involve the function of goodness of fit and penalty, which in the penalty function contains smoothing parameters. It serves to control the smoothness of the curve that works simultaneously with point knots and spline degree. The regression function with two predictors in the non-parametric model will have two different non-parametric regression functions. Therefore, we...