Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

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. Social and Management Research Journal, 2 (2). pp. 103-119. ISSN 1675-7017

Abstract

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.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Wan Ismail, Wan AdibahUNSPECIFIED
Kamarudin, Khairul AnuarUNSPECIFIED
Ibrahim, Muhd KamilUNSPECIFIED
Subjects: H Social Sciences > HC Economic History and Conditions > Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product
Divisions: ?? sa_irdc ??
Journal or Publication Title: Social and Management Research Journal
Journal: UiTM Journal > Social and Management Research Journal
ISSN: 1675-7017
Volume: 2
Number: 2
Page Range: pp. 103-119
Item ID: 13221
Uncontrolled Keywords: Income smoothing, South-east Asia countries
URI: http://ir.uitm.edu.my/id/eprint/13221

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