Perataan laba adalah pengurangan fluktuasi dari tahun ke dengan memindahkan pendapatan tahun-tahun yang tinggi pendapatannya periode-periode kurang menguntungkan. Salah satu parameter bisa digunakan untuk mengukur kinerja manajemen perusahaan laba. Pihak eksternal sangat memperhatikan dalam laporan keuangan suatu pengambilan keputusan, sehingga stabil harus tercerminkan keuangan. Laba memberika...

We use a panel of tax returns spanning 1999 to 2011 to provide new evidence on household experiences during unemployment. Unemployment is associated with roughly a 20% reduction in household wage earnings. Unemployment insurance compensates for half of these wage losses. Households also partially compensate by using a variety of income sources. Distributions from retirement accounts increase in...

We investigate the nature of child poverty in Britain, adding a longitudinal perspective to cross-sectional pictures such as provided by previous research. Using panel data from the British Household Panel Survey, we analyse poverty over a six year interval (1991-6). We provide information about how many times over this period each child or adult in our sample was poor. In addition, and the pri...

The microfinance movement has built on innovations in financial intermediation that reduce the costs and risks of lending to poor households. Replications of the movement’s flagship, the Grameen Bank of Bangladesh, have now spread around the world. While programs aim to bring social and economic benefits to clients, few attempts have been made to quantify benefits rigorously. This paper draws o...

This study aims to determine whether there are differences in the income smoothing practice before and during Covid-19 examine is an effect of firm size, debt, profitability on (2017-2019), (2020-2021), (2017-2021). The population all sub-industrial business entities providing health pharmaceutical services IDX (Indonesian Stock Exchange). sampling technique used was non-probability purposive s...