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Abstract

The practice of earnings management has been widely an issue in the financial reporting around the world. One form of earnings management mainly studied is income smoothing. This study aims to examine the effect of winner or loser stock and bonus compensation on income smoothing practices in Strait Times Index (STI30) companies listed on the Singapore Stock Exchange in 2020-2022. The type of research in this study is quantitative research. The data used is secondary data taken from the financial statements of Strait Times Index (STI30) companies listed on the Singapore Stock Exchange in 2020-2022. This research sampling technique uses purposive sampling technique Analysis method study This use analysis regression multiple with the SPSS Version 25 program . Based on results deep data analysis study This show that there is no winner or loser stock influential to alignment profit whereas bonus compensation has a negative effect on alignment profit to the company Strait Times Index (STI30) companies listed on the Singapore Stock Exchange in 2020-2022.

Keywords

income smoothing, winner or loser stock, and bonus compensation

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Rahmawati, B. ., & Oktavia , R. . (2024). Income Smoothing: A Study of Companies in Singapore. Economics and Digital Business Review, 5(2), 115–121. https://doi.org/10.37531/ecotal.v5i2.1114
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