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This study examines the effect of profitability, financial leverage, and stock price on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange from 2008-2011. The study found that: 1) Profitability did not significantly affect income smoothing practices. 2) Financial leverage had a significant effect on income smoothing practices. 3) Stock price did not significantly influence income smoothing practices. The study suggested that companies should improve performance and

Author

Ratna Aristiya Dewi Anggraeni

Language

EN