Determinants of income smoothing practices : evidence from South East Asia countries / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

• Main Authors: Wan Ismail, Wan Adibah, Kamarudin, Khairul Anuar, Ibrahim, Muhd Kamil
• Format: Article
• Language: English
• Published: Institute of Research, Development and Commercialization (IRDC) 2005
• Subjects: Income. Income distribution. National income. Including gross national product, gross domestic product, and gross state product
• Online Access: https://ir.uitm.edu.my/id/eprint/13221/1/AJ_WAN%20ADIBAH%20WAN%20ISMAIL%20SMRJ%20%2005%201.pdf; https://ir.uitm.edu.my/id/eprint/13221/; https://smrj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This paper presents the findings of a comparative study of income smoothing practices in Malaysia, Indonesia, Singapore, Philippines and Thailand. The objective of this study is to identify the factors associated with the incidence of income smoothing in these countries. The sample comprises 1,028 l...