The Impact Of Audit Committee Firm Size Profitability And Leverage On Income Smoothing. Feb 01, 2018 · the audit committee size similarly shows a negative influence on income smoothing in the listed manufacturing companies. What is the impact of audit committee on profitability?
gay from www.odwyerpr.com How is firm size related to income smoothing? Feb 01, 2018 · the audit committee size similarly shows a negative influence on income smoothing in the listed manufacturing companies. This occurs because the audit committee oversight function on financial reporting is more efficiently performed.
In this study using logistic regression using a dummy.
Partial test results are that the variable size of the company, profitability and leverage financial has effect on income smoothing. Partial test results are that the variable size of the company, profitability and leverage financial has effect on income smoothing. The positive association audit between committee attributes and income smoothing indicates support for informative perspective, while the negative association ies impl that firms with strong percecorporate governanceive income smoothing as a deceptive tool. This finding indicates the larger audit committee size, the smaller practice of income smoothing.
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