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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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:	Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product
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

id	uitm-13221
recordtype	eprints
spelling	uitm-132212016-06-30T08:53:51Z http://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 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 Article PeerReviewed text en http://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. Social and Management Research Journal, 2 (2). pp. 103-119. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product
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
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.
format	Article
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
title	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_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_sort	determinants of income smoothing practices : evidence from south east asia countries / wan adibah wan ismail, khairul anuar kamarudin and muhd kamil ibrahim
publisher	Institute of Research, Development and Commercialization (IRDC)
publishDate	2005
url	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
first_indexed	2023-09-18T22:49:59Z
last_indexed	2023-09-18T22:49:59Z
_version_	1777417479229800448

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

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