Income Smoothing: Can Firm Size as a Moderation
This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant eff...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-06-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/6983 |
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