Tax avoidance and income smoothing are important issues that impact the company's operations. The complexity between these two phenomena affects firm value, which is often influenced by family ownership, influences how manufacturing companies avoid tax smoothing. This study aims to examine effect of on with ownership as a moderating variable. Hypothesis testing was carried out using multiple re...

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size type industry as control variables. was conducted all companies listed Indonesia Stock Exchange for 2015-2019 period. sample consisted 64 observations determined by purposive sampling method. data analysis technique used is logistic regr...

By using the household data on food consumption, income and other social indicators including activity status, age, literacy, place of residence employment, and marital status, this paper aims to investigate the transitory impact of temporary and permanent income shocks on food consumption in Iran over the period 2009-2014. To study the deterministic effects of the household on food consumption...

Remittances and Income Smoothing Due to inadequate savings and binding borrowing constraints, income volatility can make households in developing countries particularly susceptible to economic hardship. We examine the role of remittances in either alleviating or increasing household income volatility using Mexican household level data over the 2000 through 2008 period. We correct for reverse ca...

This take a look at targets to investigate and study the impact of leverage, firm size, value, managerial ownership, institutional ownership audit committees on income smoothing. research was conducted Indonesian Stock Exchange manufacturing companies. The sampling method uses purposive with period from 2018 2021. relationship or influence between variables is explained using logical regression...

Before making a decision, investors will analyze the company's performance first, one of ratios used by to measure level success in assessing shares, difficulty regarding valuation undervalued requires fundamentally, which is price book value. PBV) shows stock prices are categorized as expensive and cheap buying selling definitely choose stocks maximize profits (return), so authors interested c...

the management of the firms with the high incremental debt usually has more incentives to satisfy the creditors via the earning management. of course, the demand of annually auditing reports by professional auditing institutions that is one of the provider's (creditor's) conditions, cause to management face chief limitations and forbiddances in the field of earning management. accordi...

This paper examines, whether market participants differently assess the information uncertainty associated with earnings management depending on the degree of income smoothing. Hypothesis tests using annual data for 850 firms listed on German stock exchanges for the years 1990 to 2003 show that firm years with low (high) degrees of earnings management display lower (higher) degrees of informati...