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30.047  Articles
1 of 3.006 pages  |  10  records  |  more records»
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

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

The income smoothing is a dimension of the accounts manipulation theme that has been at- tracting a great attention in the accounting literature. A goal of manipulation widely as- cribed to managers is the desire to smooth. Reported income, Income smoothi... see more

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indo... see more

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the tot... see more

Income smoothing is an action that deliberately done management to reduce fluctuations in reported earnings with various purposes for the company's performance looks stable and healthy. Income smoothing for shareholders wants the profit earned to remain s... see more

This study aimed to get empirical evidence about the effect of holding cash, the bonus plan, the auditor's reputation, profitability and leverage on income smoothing. This research was conducted on the property and real estate companies listed on the Indo... see more

The company’s activity can’t be spared from the agency conflict between management (agent) and shareholder (principal) which is the impact of the differences in the interests of the two sides. The preassure to meet the targeted performance urged mangers t... see more

Income smoothing is the management effort to reduce fluctuations in reported earnings to achieve the desired level of profit. Income smoothing can improve the relationship between management and external parties for the performance of the company becomes ... see more

1 of 3.006 pages  |  10  records  |  more records»