Investigation on the Presence of Income SmoothingaA Study on the Companies Listed in NSE

Investigation on the Presence of Income SmoothingaA Study on the Companies Listed in NSE

Miss Jutimala Bora

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Prof. Ashit Saha

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Dibrugarh University

Investigation on the Presence of Income SmoothingaA Study on the Companies Listed in NSE

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Abstract

In today’s world information and economic systems, given to the development of information technology, transmission and accurate reporting of related financial information reliable on decision making has particular important. However, shareholders, who give their savings in the form of investment to companies, have not any tools except the annual financial statements, reports and notes of companies for knowing how to manage their assets and ensure the accuracy of performance, efficiency and productivity of managers. Government also due to different reasons like ensuring the accuracy of funds and sources consumption income analysis through tax and so on requires an accurate, reliable financial reporting. Government also due to different reasons like ensuring the accuracy of funds and sources consumption income analysis through tax and so on requires an accurate, reliable financial reporting.

References

13 Cites in Article

Reference Format

Drew Fudenberg,Jean Tirole (1995). A Theory of Income and Dividend Smoothing Based on Incumbency Rents.
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E Michelson,Wagner-Jordon-James Stuart,Wootton Charles (2000). The Relationship between the Smoothing of reported income and Risk Adjusted Returns.
(2015). Investigation on the Presence of Income Smoothing----A Study on the Companies Listed in NSE.
Jennifer Tucker,Paul Zarowin (2006). Does Income Smoothing Improve Earnings Informativeness?.
Andersson Hakan,M Lindbergh,Lars,G Hassel,Lars (2002). The use of accumulated excess depreciation for income smoothing in small Swedish firms.
Abdullah Nahar,Shamsul,Ismail Izah,Nor Ku,Lode Asma,Nor (2002). Disclosure of Extraordinary Items and Income Smoothing Behaviour in Malaysia.
Kamarudin Bin,Anuar Khairul,Ismail Bt,Adibah Wan,Ibrahim Kamit,Muhd Market Perception of Income smoothing Practices: Malaysian Evidence.
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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Miss Jutimala Bora. 2015. \u201cInvestigation on the Presence of Income SmoothingaA Study on the Companies Listed in NSE\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 15 (GJMBR Volume 15 Issue D3): .

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GJMBR Volume 15 Issue D3
Pg. 1- 12

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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Classification

GJMBR-D Classification: JEL Code: H83

Submission ReceivedJune 11, 2015
Peer Review Double Blind
Handling Editor
Accepted July 4, 2015
Published July 15, 2015

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v1.2

Issue date

August 25, 2015

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Article Matrices

Total Score: 102

Country: India

Subject: Global Journal of Management and Business Research - D: Accounting & Auditing

Authors: Miss Jutimala Bora, Prof. Ashit Saha (PhD/Dr. count: 0)

View Count (all-time): 161

Total Views (Real + Logic): 4053

Total Downloads (simulated): 2055

Publish Date: 2015 08, Tue

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Total Views: 4053

Total Downloads: 2055

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