Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia
Fazlinda Binti Ab Halim
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pressure from Parent Entity Owners and Non-Controlling Interests Stimulates Management to Income Smoothing: Evidence from Asia Kusuma, Marhaendra Kusuma; Fazlinda Binti Ab Halim; Fahad Hari Putra Maulana; Sanju Kumar Singh; Mariano Nunes
Riset Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v11i1.16363

Abstract

This study examines effect of pressure from parent entity owners (PEO) and non-controlling interest (NCI) on income smoothing and the moderating role of independent commissioners. Observational data from 2,740 firm-years of publicly traded companies in 12 Asian countries during 2021–2025 are used. The results support agency theory and fraud triangle theory, indicating that pressure from PEOs and NCIs significantly drives income smoothing practices, while the effectiveness of independent commissioners can mitigate the influence of both pressures. This study offers an original contribution by disaggregating shareholder pressure by ownership type (PEOs and NCIs) and the moderating role of independent oversight.
Co-Authors Fahad Hari Putra Maulana Kusuma, Marhaendra Kusuma Mariano Nunes Sanju Kumar Singh