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12.640  Articles
Purpose: The study is aimed to examine the motive behind income smoothing includes oportunistic behaviour of management, financial distress, and capital structure to the market response of manufacturing companies which are listed in Indonesia Stock Exchan... see more

The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. ... see more

Income smoothing is a part of income management strategy to produce income in a company with normal fluctuation. The freedom a company has to choosing its accounting method and regulations often becomes an opportunity for manager to commit self-interest a... see more

This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Poli... see more

The purpose of this study is to investigate the moderating role of manager age on the association between income smoothing and stock price crashes and the association between default risk and stock price crashes. The data was collected from the samples of... see more

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more

This study aims to examine the effect of stock prices, return on equity and cost capitalization on income smoothing in the plantation sub-sector listed on the Indonesia Stock Exchange. The research period is five years, namely 2014-2018. The study used se... see more

AbstractThis study aims to analyse whether the firm size become variable moderation to influence profitability, leverage and dividend policy toward income smoothing. This research has an underlying idea that income smoothing practices often undertaken wit... see more

This study aims to examine the effect of stock prices, return on equity and cost capitalization on income smoothing in the plantation sub-sector listed on the Indonesia Stock Exchange. The research period is five years, namely 2014-2018. The study used se... see more

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