Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim
This paper presents the findings of a comparative study of income smoothing practices in Malaysia, Indonesia, Singapore, Philippines and Thailand. The objective of this study is to identify the factors associated with the incidence of income smoothing in these countries. The sample comprises 1,028 l...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Institute of Research, Development and Commercialization (IRDC)
2005
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/13221/ |
| _version_ | 1848803258085146624 |
|---|---|
| author | Wan Ismail, Wan Adibah Kamarudin, Khairul Anuar Ibrahim, Muhd Kamil |
| author_facet | Wan Ismail, Wan Adibah Kamarudin, Khairul Anuar Ibrahim, Muhd Kamil |
| author_sort | Wan Ismail, Wan Adibah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This paper presents the findings of a comparative study of income smoothing practices in Malaysia, Indonesia, Singapore, Philippines and Thailand. The objective of this study is to identify the factors associated with the incidence of income smoothing in these countries. The sample comprises 1,028 listed companies during the period 1999 to 2003. Five hypotheses, which relate income smoothing to company age, growth, size, leverage and earnings are tested in the study. Descriptive statistics indicate that income smoothing is practiced in South-east Asia countries. |
| first_indexed | 2025-11-14T21:36:23Z |
| format | Article |
| id | uitm-13221 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:36:23Z |
| publishDate | 2005 |
| publisher | Institute of Research, Development and Commercialization (IRDC) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-132212022-06-14T05:04:54Z https://ir.uitm.edu.my/id/eprint/13221/ Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim smrj Wan Ismail, Wan Adibah Kamarudin, Khairul Anuar Ibrahim, Muhd Kamil Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product This paper presents the findings of a comparative study of income smoothing practices in Malaysia, Indonesia, Singapore, Philippines and Thailand. The objective of this study is to identify the factors associated with the incidence of income smoothing in these countries. The sample comprises 1,028 listed companies during the period 1999 to 2003. Five hypotheses, which relate income smoothing to company age, growth, size, leverage and earnings are tested in the study. Descriptive statistics indicate that income smoothing is practiced in South-east Asia countries. Institute of Research, Development and Commercialization (IRDC) 2005-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13221/1/AJ_WAN%20ADIBAH%20WAN%20ISMAIL%20SMRJ%20%2005%201.pdf Wan Ismail, Wan Adibah and Kamarudin, Khairul Anuar and Ibrahim, Muhd Kamil (2005) Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim. (2005) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 2 (2). pp. 103-119. ISSN 1675-7017 https://smrj.uitm.edu.my/ |
| spellingShingle | Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product Wan Ismail, Wan Adibah Kamarudin, Khairul Anuar Ibrahim, Muhd Kamil Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title | Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title_full | Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title_fullStr | Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title_full_unstemmed | Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title_short | Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim |
| title_sort | determinants of income smoothing practices : evidence from south east asia countries / wan adibah wan ismail, khairul anuar kamarudin and muhd kamil ibrahim |
| topic | Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product |
| url | https://ir.uitm.edu.my/id/eprint/13221/ https://ir.uitm.edu.my/id/eprint/13221/ |