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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| Format: | Article |
| Language: | English |
| Published: |
Institute of Research, Development and Commercialization (IRDC),
2005-12.
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| Subjects: | |
| Online Access: | Get fulltext View Fulltext in UiTM IR |