The Impact Of Audit Committee Firm Size Profitability And Leverage On Income Smoothing

The Impact Of Audit Committee Firm Size Profitability And Leverage On Income Smoothing. The results of this study indicate that profitability and firm size do not have a significant effect on income smoothing, while financial leverage has a significant effect on income smoothing. In this study using logistic regression using a dummy.

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However, the size of the company and profitability did not affect to influence income smoothing practice. What is the impact of audit committee on profitability? The test results result are variable size of the company, profitability and financial leverage simultaneously significant effect on income smoothing.

This occurs because the audit committee oversight function on financial reporting is more efficiently performed.

The test results result are variable size of the company, profitability and financial leverage simultaneously significant effect on income smoothing. How is firm size related to income smoothing? This occurs because the audit committee oversight function on financial reporting is more efficiently performed. This occurs because the audit committee oversight function on financial reporting is more efficiently performed.


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