Factors Affecting Income Smoothing Among Listed Companies in Singapore

Ashari, Nasuhiyah; Koh, Hian Chye; Tan, Soh Leng; Wong, Wei Har

doi:10.1080/00014788.1994.9729488

Cited by 97 publications

(76 citation statements)

References 16 publications

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“…The results show that company size, profitability and financial leverage effect on the income smoothing. These findings are consistent with studies by Jatiningrum (2000); Ashari et al (1994) which show that the practice of income smoothing was affected by the profitability. Asuman (2009) detect the behavior of income smoothing in the go public company in Turkey, using the discretionary accounting changes (DACs).…”

Section: Introductionsupporting

confidence: 93%

The Influence of Profitability and Income Tax on Income Smoothing Rankings

Ratnaningrum¹

2016

jbm

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Income smoothing is logical and rational action that managers attempt to reduce abnormal variation in earnings using special tools in accounting. The objective of this study is to investigate the influence of profitability and income tax on income smoothing rankings of the companies in basic industry and chemical sectors listed in Indonesia Stock Exchange. Statistical sample of the present study is formed from 45 companies in 2014. ROA is used as the proxy of profitability. In calculating the income smoothing, it is used Tucker-Zarowin (TZ) statistic for five year from the year 2010 to 2014 amounted to 225 firm-years observations. Income smoothing is measured by the negative correlation between the change in discretionary accruals and change in pre-discretionary income. The results from the hypotheses testing indicated that there is a negative and significant relationship between profitability and income smoothing. However, it is also found that there is no significant relationship between variables of income tax and income smoothing.Key words: profitability, income tax, income smoothing rankings, Tucker-Zarowin (TZ) statistic. Pengaruh Profitabilitas dan Pajak Penghasilan terhadap Tingkatan Perataan Penghasilan Abstrak Perataan penghasilan merupakan tindakan logis dan rasional bahwa manajer berusaha untuk mengurangi variasi

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Section: Introductionsupporting

confidence: 93%

The Influence of Profitability and Income Tax on Income Smoothing Rankings

Ratnaningrum¹

2016

jbm

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“…Based on this logic, many relevant works have been published in the last 20 years, such as those of Albrecht & Richardson (1990), Ashari et al (1994), Booth et al (1996), Michelson et al (1995;2001), Bin et al (2000) and Bao & Bao (2004). These authors all have calculated smoothing as an index of the fraction between the coef¿ cients of variation (CV):…”

Section: Metrics To Detect Income Smoothingmentioning

confidence: 99%

Estrutura de Propriedade e Controle, Governança Corporativa e o Alisamento de Resultados no Brasil <br>DOI:10.5007/2175-8069.2010v7n13p11

Torres

Bruni

Castro

et al. 2010

R. Contemp. Contab.

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“…They also believe that management smoothes income in order to enhance investors to predict future cash flows. A research has been carried on by Ashari et al (1994) in which the factors affecting income smoothing are listed. Demski et al (1999) have done a research on the subject of manipulation, according to their results, managers do income smoothing when a. there is some ethical problem, b. there is informational asymmetric.…”

Section: Introductionmentioning

confidence: 99%

Role of Firm Characteristics & Corporate Governance Mechanism on Type of Earning Smoothing

Kordlouie

Sheikhbeglo²

2012

IJBM

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In order to measure earning smoothing, it is used from discretionary accrual which is regarded as index of management judgment in applying earning smoothing procedures. Pattern for determining discretionary accrual is Dechow and Richardson pattern; therefore, 56 active companies at Tehran stock exchange during time period 2002-2007 were selected based on separating method. In order to determine discretionary accrual it is used from data arrangement on integration basis and regression pattern by using OLS method. Then in order to mention effect of size, number of employees, financial risk and structure of ownership as corporate governance mechanism, it is used from test of comparing averages of 2 independent universes as 2 continued forms. Results of this test indicates effectiveness of size, financial risk and lack of effectiveness of structure of ownership including institutional and block shareholder on type of earning smoothing at 95% certainty. In addition, effect of number of employees on type of earning smoothing is confirmed at 90%.

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Factors Affecting Income Smoothing Among Listed Companies in Singapore

Cited by 97 publications

References 16 publications

The Influence of Profitability and Income Tax on Income Smoothing Rankings

The Influence of Profitability and Income Tax on Income Smoothing Rankings

Estrutura de Propriedade e Controle, Governança Corporativa e o Alisamento de Resultados no Brasil <br>DOI:10.5007/2175-8069.2010v7n13p11

Role of Firm Characteristics & Corporate Governance Mechanism on Type of Earning Smoothing

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