Conference Internasional

Are Company Size, Debt, Profitability, and Managerial Ownership Influence Income Smoothing

Before and After Covid-19

Factors such as Company Size, Debt, Profitably, and Managerial Ownership have a significant influence on income smoothing practices both before and after the Covid-19

This shows the importance of these factor in corporate financial management and managerial decisions regarding earning reporting. With a better understanding of how these factors effect income smoothing practices, companies can take more appropriate steps in managing their finance.