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Earnings Quality and Income Smoothing Motives: Evidence from Indonesia
(Journal of Asian Finance, Economics and Business, 2021-02-01)
Earnings management is very important for companies that aim for decision-making. The research was conducted to analyze the quality of earnings and income smoothing motives in manufacturing companies in Indonesia. The ...
The Effect of Earnings Volatility and Income Smoothing on Firm Values before and after Application of Fair Value in Agriculture Companies in ASEAN
(International Journal of Science and Research (IJSR), 2020-05-02)
Company value illustrates the company's ability to manage the resources owned by the company. High company value is the desire of company owners, because, with the high company value, the prosperity of shareholders is also ...