Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing

نویسندگان

چکیده

This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk real estate companies that do not practice income smoothing. The population of this is publicly traded on the Indonesian Stock Exchange, from which sample 32 was acquired for each three years study, giving 96 items total. indicators used are return assets (ROA) measure current ratio (CR) debt-to-equity (DER) capital gains prices standard deviation returns risk. Analysis technique using independent samples t-testing Mann-Whitney t-testing. results show there no difference ROA, CR, DER, between income-smoothing non-income-smoothing companies.Keywords: Return Assets; Current Ratio; Debt-to-Equity Return; Risk; Income Smoothing

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ژورنال

عنوان ژورنال: E-Jurnal Akuntansi

سال: 2023

ISSN: ['2302-8556']

DOI: https://doi.org/10.24843/eja.2023.v33.i04.p11