This study investigates the income smoothing behaviours of listed firms in BIST from period spans 2012 to 2019. The scrutinizes such at sectoral level. Moreover, relationship between firm-specific factors -size, leverage, growth- and practices are also examined. For detection so-called Eckel Model (1981) model is used. Based on analysis it found that 1 3 observation manufacturing sector, 5 util...

BACKGROUND Normal subjects present interhemispheric symmetry of middle cerebral artery (MCA) mean flow velocity and N20 cortical somatosensory evoked potential (SSEP). Subarachnoid haemorrhage (SAH) can modify this pattern, since high regional brain vascular resistances increase blood flow velocity, and impaired regional brain perfusion reduces N20 amplitude. The aim of the study is to investig...

We investigate whether banks use loan loss provisions to smooth income and this behaviour is influenced by foreign bank presence, ownership institutional quality differences across African countries. examine 370 from 21 countries 2002 2021. find evidence that LLPs their when they are more profitable during economic boom or recession. Income smoothing persistent (i) among with a widely dispersed...

Concentrations of N20 in the global atmosphere have been rising over the last 20 yr at about 0.8 parts per billion volumetric (ppbv) or 0.25% yr1 to the 310 ppbv present in today's atmosphere (Fig. 6-1; Elkins and Rossen, 1989). Ice core data that indicate concentrations of around 280 ppbv in the preindustrial atmosphere (e.g., Pearman et al., 1986) suggest that this rise reflects a long-term t...

We validate formaldehyde (HCHO) vertical column densities (VCDs) from Ozone Mapping and Profiler Suite Nadir Mapper (OMPS-NM) instruments onboard the Suomi National Polar-orbiting Partnership (Suomi NPP) satellite for 2012–2020 Oceanic Atmospheric Administration-20 (NOAA-20) 2018–2020, hereafter referred to as OMPS-NPP OMPS-N20, with ground-based Fourier-Transform Infrared (FTIR) observations o...

This research aims to explain the effect of board independence, profitability, leverage, firm size and managerial ownership on income smoothing manufacturing companies listed in Indonesia Stock Exchange over period 2017-2020. used 42 as its samples that were selected by purposive sampling techniques with 168 data total for four years analyzed using logistic regression through EViews 10 medium p...