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Theresia Trisanti
Pág. 117 - 126
Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income decline...
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Theresia Siwi Kartikawati,Elsa Sari Yuliana,Tashadi Tarmizi
Pág. 105 - 109
This study aims to analyze the effect of firm size, profitability, financial leverage to the level of underpricing in companies that are detected to perform income smoothing practices at the time of initial public offering in Indonesia Stock Exchange per...
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Sparta Sparta,Nadya Trinova
Pág. 360 - 371
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of...
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Alwan Sri Kustono
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 smooth...
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