Income Smoothing and Islam
Income smoothing refers to the use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice to manipulate the earnings over the period in order to lower the level of uncertainty. The companies with constant earnings attract more i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Management and Technology
2019-10-01
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| Series: | Journal of Islamic Thought and Civilization |
| Subjects: | |
| Online Access: | https://journals.umt.edu.pk/index.php/JITC/article/view/75 |