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INCOME SMOOTHING: IMPACT FACTORS, EVIDENCE IN INDONESIA
14 references·5 citing·38 second hop
INCOME SMOOTHING: IMPACT FACTORS, EVIDENCE IN INDONESIA (2014)INCOME SMOOTHING: IMPACT FACTORS, EVIDENC…Analisis Laporan Keuangan (2014)Analisis Laporan KeuanganMetode Penelitian Kuantitatif, Kualitatif, Dan R&D (2011)Metode Penelitian Kuantitatif…Manajemen Perbankan Edisi Kedua (2009)Manajemen Perbankan Edisi Ked…FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (2009)FAKTOR-FAKTOR YANG MEMPENGARU…Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta (2007)Analisis Pengaruh Karakterist…ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC (2006)ANALISA FAKTOR-FAKTOR YANG BE…Manajemen Keuangan : Teori dan Aplikasi (2001)Manajemen Keuangan : Teori da…ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA (2001)ANALISIS FAKTOR-FAKTOR YANG B…Ownership Differences and Firms' Income Smoothing Behavior (1997)Ownership Differences and Fir…Factors Affecting Income Smoothing Among Listed Companies in Singapore (1994)Factors Affecting Income Smoo…Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. (1987)Income Smoothing and Incentiv…THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS (1984)THE SMOOTHING OF INCOME NUMBE…The Income Smoothing Hypothesis Revisited (1981)The Income Smoothing Hypothes…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Improved and optimized recurrent neural network based on PSO and its application in stock price prediction (2021)Improved and optimized recurr…Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing) (2020)Pengaruh Profitabilitas, Ukur…The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable (2019)The effect of profitability i…Firm Value, Firm Size and Income Smoothing (2019)Firm Value, Firm Size and Inc…The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing (2018)The Impact of Audit Committee…The effect of bonus schemes on accounting decisions (1985)An Explanation for Accounting Income Smoothing (1988)The relationship between the smoothing of reported income and risk-adjusted returns (2000)The effects of bonus schemes on accounting decisions (2011)The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan (2014)Earnings Management and Financial Distress: Evidence from India (2015)SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME (1972)INCOME SMOOTHING BY ECONOMY SECTOR (1990)A MARKET BASED ANALYSIS OF INCOME SMOOTHING (1995)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Modern Corporation and Private Property (1933)An Empirical Evaluation of Accounting Income Numbers (1968)The Voluntary Restructuring of Large Firms In Response to Performance Decline (1992)Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?* (2003)International Financial Reporting Standards and the quality of financial statement information (2010)Does the Presence of Institutional Investors Influence Accruals Management? Evidence from Australia (2005)Income Smoothing in Family-Controlled Companies: Evidence from Italy (2011)Earnings quality and the adoption of IFRS‐based accounting standards (2013)Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange (2014)PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN (KEBIJAKAN DIVIDEN DAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI) (2015)The Effects of Profitability, Leverage, and Liquidity on Financial Distress on Retail Companies Listed on Indonesian Stock Exchange (2020)ANALISIS PENGARUH SUKU BUNGA, INFLASI, CAR, BOPO, NPF TERHADAP PROFITABILITAS BANK SYARIAH (2013)PENGARUH EPS, PER, CR DAN ROE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (2018)Dasar-Dasar Manajemen Keuangan (2022)DUKUNGAN SOSIAL TEMAN SEBAYA TERHADAP PERILAKU BULLYING (2020)Konsep Kampus Merdeka Belajar di Era Revolusi Industri 4.0 (2020)Economic Growth, Increasing Productivity of SMEs, and Open Innovation (2021)Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak (2018)THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON EARNINGS MANAGEMENT PRACTICE (Case Study on Indonesia Manufacturing Industry) (2018)The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies (2020)Pengaruh Resiko, Kualitas Manajemen, Ukuran dan Likuiditas Bank terhadap Capital Adequacy Ratio Bank-Bank yang Terdaftar di Bursa Efek Indonesia (2011)PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS TERHADAP PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA) (2019)Analisis Pengaruh Inflasi, Kurs, Birate, PDB Dan Kinerja Internal Bank Terhadap Profitabilitas Pada Perbankan Syariah Dan Konvensional (2020)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Manajemen Keuangan : Teori dan Aplikasi1,893 cited
  • 2011Metode Penelitian Kuantitatif, Kualitatif, Dan R&D1,404 cited
  • 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
  • 1981The Income Smoothing Hypothesis Revisited271 cited
  • 2014Analisis Laporan Keuangan268 cited
  • 1997Ownership Differences and Firms' Income Smoothing Behavior162 cited
  • 1994Factors Affecting Income Smoothing Among Listed Companies in Singapore152 cited
  • 2007Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba Yang Dilakukan Oleh Perusahaan Yang Terdaftar Di Bursa Efek Jakarta133 cited
  • 2009Manajemen Perbankan Edisi Kedua118 cited
  • 2001ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA88 cited
  • 2009FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA64 cited
  • 1984THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS53 cited
  • 2006ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC49 cited

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Cited by

  • 2021Improved and optimized recurrent neural network based on PSO and its application in stock price prediction40 cited
  • 2019The effect of profitability in income smoothing practice with good corporate governance and dividend of payout ratio as a moderation variable32 cited
  • 2020Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing)29 cited
  • 2018The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing27 cited
  • 2019Firm Value, Firm Size and Income Smoothing24 cited