Maharani, Aulia and Dharma, Fitra (2017) Income Smoothing in the Indonesian Food and Beverage Sector: The Role of Managerial Ownership, Profitability, Leverage, and Company Size. In: Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia.
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Abstract
In the Indonesian food and beverage industry, this study examines how management ownership, profitability, leverage, and firm size affect income smoothing strategies. The study examines financial records from food and beverage companies that were listed between 2017 and 2020 on the Indonesian Stock
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 18:20 |
| Last Modified: | 16 Apr 2026 21:55 |
| URI: | http://eprints.eai.eu/id/eprint/52057 |
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