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All Journal Eksplorasi Journal of Economics, Business, & Accountancy Ventura JBTI : Jurnal Bisnis : Teori dan Implementasi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH GEMA PERENCANA
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of Economics, Business,

 1 
Income smoothing practices and empirical testing using discretionary accounting changes Trisanti, Theresia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

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 declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Co-Authors Anggit Esti Irawati Handayani, Sulastri Mashadi, Muslikun Miswanto Miswanto Setyarini, Juvin Wisnu Prajogo, Wisnu