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...

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Bibliographic Details
Main Authors: Wan Ismail, Wan Adibah, Kamarudin, Khairul Anuar, Ibrahim, Muhd Kamil
Format: Article
Language:English
Published: Institute of Research, Development and Commercialization (IRDC) 2005
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/13221/
http://ir.uitm.edu.my/id/eprint/13221/1/AJ_WAN%20ADIBAH%20WAN%20ISMAIL%20SMRJ%20%2005%201.pdf