Income smoothing and cost of capital

International journal of business, economics & management

View Publication Info
 
 
Field Value
 
Title Income smoothing and cost of capital
 
Creator Dewi, Si Ayu Intan Kezia
Wirama, Dewa Gede
Sukartha, I Made
Suaryana, I Gusti Ngurah Agung
 
Subject capital cost
control variable
income smoothing
institutional ownership
leverage
 
Description This study aims to obtain empirical evidence about the effects of income smoothing on the cost of capital. Four additional control variables are used, namely information risk, company size, institutional ownership, and leverage. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018, based on purposive sampling technique, the samples used in this study were 213 companies. Test results show that (1) income smoothing has a negative effect on the cost of capital, (2) Information risk, company size, and institutional ownership have no influence on the relationship between income smoothing and the cost of capital, (3) leverage affects the relationship between income smoothing and the cost of capital.
 
Publisher SLOAP
 
Date 2020-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://sloap.org/journal/index.php/ijbem/article/view/156
10.31295/ijbem.v3n1.156
 
Source International journal of business, economics & management; Vol. 3 No. 1 (2020): International Journal of Business, Economics & Management; 117-122
2632-9476
 
Language eng
 
Relation https://sloap.org/journal/index.php/ijbem/article/view/156/290
 
Rights Copyright (c) 2020 International journal of business, economics & management
 

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