The tax benefit of income smoothing

Rydqvist, Kristian; Schwartz, Steven T.; Spizman, Joshua D.

doi:10.1016/j.jbankfin.2013.09.017

Cited by 6 publications

(5 citation statements)

References 21 publications

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“…So, the higher the profit will be responded positively by investors. Companies that have good profit growth will be strong candidates for investors (Rydqvist, Schwartz, & Spizman, 2014).…”

Section: Tax Planning Moderates the Effect Of Profit Growth On Earninmentioning

confidence: 99%

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti

2019

jmk

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This study aims at determining the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is different from previous research, the difference is that this research makes tax planning as a moderation so that it can see whether tax planning can strengthen or weaken the influence of profit growth and firm size on earnings quality.The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality. This research finding add understanding in assessing earnings quality with the influence of tax planning so that it can be used as a decision-making consideration.

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“…So, the higher the profit will be responded positively by investors. Companies that have good profit growth will be strong candidates for investors (Rydqvist, Schwartz, & Spizman, 2014).…”

Section: Tax Planning Moderates the Effect Of Profit Growth On Earninmentioning

confidence: 99%

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti

2019

jmk

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“…Pesquisas recentes têm utilizado a suavização do resultado para capturar o comportamento oportunista dos gestores em detrimento de outras métricas de GR (Bao e Bao, 2004;Baresi et al, 2013;Boterenbrood, 2014;Bouvatier et al, 2014;Bouwman, 2014;El Sood, 2012;Fonseca e González, 2008;Gaganis et al, 2016;Gao e Zhang, 2015;Habib et al, 2011;Huang et al, 2009;Kangarloueil et al, 2012;Martinez e Castro, 2011;Rusmin et al, 2013;Rydqvist et al, 2014;Saringat et al, 2013;Silhan, 2014;Tucker e Zarowin, 2006;Yang e Tan, 2012).…”

Section: Gerenciamento De Resultados Por Meio Do Income Smoothingunclassified

“…Outros estudos destacam a relação entre suavização e risco sistemático (Martinez e Castro, 2011); incerteza (Habib et al, 2011), estrutura de capital e custo de capital (Castro e Martinez, 2009), otimismo do gestor (Bouwman, 2014) e período de crise nas empresas de transporte (Rusmin et al, 2013), potenciais impactos de suavização artificial (accruals anormais) e de suavização real (derivativos) (Saringat et al, 2013) sobre o valor da firma (Huang et al, 2009), suavização por meio de contribuições para plano de previdência privada e redução de taxas marginais de impostos (Rydqvist et al, 2014) e suavização do lucro como fator de deturpação da informação do lucro contábil ou de melhora da informatividade do lucro corrente e passado sobre os lucros futuros e o fluxo de caixa (Tucker e Zarowin, 2006).…”

Section: Gerenciamento De Resultados Por Meio Do Income Smoothingunclassified

Convergência ao padrão IFRS e suavização de resultados em empresas de energia elétrica

Silva

Borges

Gonçalves

et al. 2017

BASE

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Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados. RESUMOO objetivo da pesquisa é o de analisar se houve um aumento no nível de gerenciamento de resultados (GR) pelo método income smoothing nas companhias do subsetor de energia elétrica listadas na B3 com a adoção das normas contábeis do IASB. A referida proposta é oportuna, uma vez que, em razão da maior flexibilidade das normas, há possibilidade de maior GR. Por outro lado, trata-se de subsetor fortemente regulamentado, instigando, por seu turno, se esse fator poderia inibir tais práticas. et al. (2008), com adaptações, em que uma menor variabilidade no lucro líquido é vista como prática de maior suavização de resultados e maior GR. Os achados da pesquisa evidenciam uma redução no nível de income smoothing a partir da adoção das IFRS (International Financial Reporting Standards). Com efeito, as conclusões permitem inferir que a adoção dessas normas nas empresas do referido subsetor pode melhorar a qualidade da informação contábil e, por conseguinte, reduzir os níveis de gerenciamento de resultados, principalmente pela exigência de maior evidenciação e qualidade dos relatórios contábeis, o que corrobora os resultados das pesquisas de Barth et al. (2008), Iatridis (2010) e Chen et al. (2010.Palavras-chave: suavização de resultados, setor elétrico, normas internacionais. ABSTRACTThe objective of this research is to analyze if there has been an increase in earnings management level (GR) using the income smoothing method in the electricity sector companies listed on the B3 with the adoption of the accounting standards of the IASB. The proposal is timely, since, due to the greater flexibility of the rules, there is the possibility of a greater GR. On the other hand, it is a heavily regulated industry, prompting, in turn, the possibility of this factor inhibiting such practices. Were analyzed the financial statements from 2003 to 2007 as the preconvergence period, and 2010 to 2014 as the post-convergence period. As GR proxy, the variance of waste equation proposed by Chen et al.

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“…Return on asset yang stabil akan menunjukkan bahwa perusahaan memiliki profitabilitas yang stabil dan akan memberikan keyakinan kepada investor bahwa perusahaan tersebut memiliki kinerja yang baik dalam menghasilkan laba, karena investor lebih menyukai tingkat profitabilitas yang stabil di setiap tahunnya (Amanza & Rahardjo, 2012). Perusahaan yang profitabilitasnnya kurang baik, dapat kemungkinan menggunakan praktik income smoothing untuk menunjukkan kestabilan atau peningkatan pendapatannya (Rydqvist et al, 2014). Salah satu contoh adalah pada perusahaan PT ADES yang melakukan income smoothing dan mengalami penurunan profitabilitas.…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing

Mahendra

Jati

2020

E-Jurnal Akuntansi

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Income smoothing is one of the ways the company management manipulates earnings information. This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2013 to 2017 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. This results of this study are that companies size has a significant negative effect, debt to equity ratio doesn’t have a significant effect to income smoothing, return on asset and income tax have a positive and significant effect to income smoothing. Keywords: Income Smoothing; Company Size; Debt To Equity Ratio; Return On Asset; Income.

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The tax benefit of income smoothing

Cited by 6 publications

References 21 publications

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Convergência ao padrão IFRS e suavização de resultados em empresas de energia elétrica

Pengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing

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