Determinants of Factors That Influence Income Smoothing

The aim of this research is to find out the partial and simultaneous influence of firm size, leverage, cash holding, winner/loser and profitability on smoothing in technology sector companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this research uses quantitative methods. The hypothesis in this research was tested using logistic regression analysis using EViews 12 software. The sampling technique used in this research was the Purposive Sampling Technique which produced 11 samples of selected companies over a period of 3 years so that 33 sample units of companies in the technology sector were listed. on the Indonesian Stock Exchange. The results of this research show that the variables firm size, leverage and profitability have a significant effect on income smoothing. Meanwhile, cash holding and winner/loser stock do not have a significant effect on income smoothing. For the results of simultaneous hypothesis testing, firm size, leverage, cash holding, winner/loser stock and profitability have a significant effect on income smoothing. The implication of this research is that companies can first consider the impact before carrying out income smoothing.

Status of Women in Decision Making: A Comparative Analysis of Rural and Urban Structure in Nwfp.

Women increased participation in the national development is a theme that has received considerable attention in several developing countries in recent years. Many developing countries around the world are making planned efforts at integrating more women participation in to the development process, though their strategies to achieve this may vary. A common problem that faces many of these countries is the general shortage of information on the current scenario of women development. Pakistan is similar to certain other developing countries in so far as it does have an explicit policy about bringing women in to development process but suffers from shortage of reliable and valid information. More over there are no clear cut guide lines telling exactly how women are to be integrated in the development process and defining their appropriate roles. The main purpose of this study was to highlight the ground realities on the part of women and determining their status in decision making process and secondly to highlight the factors leading towards gender based approach in the male dominant society and fill in the gaps of knowledge/ awareness on the relevance of the study. In view of the obvious limitation of the research in social sciences that their could be no scientific gadget to measure the response based on the opinions of the heterogeneous respondents and obtain meticulously accurate findings. Therefore the present study plan included an analysis of the problem from four different angles in order to have a multi staged check on the findings of the study. They included; a study of the problem on the data collected from 1) Primary source. 2) Secondary source. 3) Focus Group Discussion. 4) Personal Observations of the researcher. The indicator used were; 1) “Person in situation” with reference to cultural and social context. 2) “Person in role playing” with reference to their ascribed and prescribed roles. 3) “Total empowerment” to make decisions. Whereas five variables; Area, Age, Male Child, Literacy and Employment were also put to test in order to find out the extent of these variables in gaining empowerment of women in decision making at all levels. According to the findings of the study, it was revealed that among all the indicator which were put to test to ascertain the extent of their success in gaining empowerment of women in decision making, one very strong factor common to all these indicators was ÁWARENESS”. It was noticed that awareness come out to be a strong catalytic agent in bringing change in the behavior of the individuals and or group not only to achieve empowerment as its directed impact but also proved to be instrumental to bring change in the society and even in the basic social structure. According to the other findings of this study, it was realized that majority of the urban women enjoy more rights as compared to the rural women because of their exposure to the urban social structure and due to the provision of basic amenities and facilities and most modern infrastructure giving more awareness to them as compared to the rural social structure. More over, irrespective of other indicators; Elderly married women were found to be more empowered in decision making as compared to young married women. It means that elder women gain more awareness through her life experiences as she passes through various stages of life. Women having male child/ children were found to be more empowered in the family decisions than the women having female children. This was because she was aware of the fact that the society and local custom and traditions give her a strong position and status. Literate women were found to be more empowered in making better decisions than the illiterate ones. This was obviously because education it self create awareness and give new vision towards solving problems and bringing change in life. Similarly, Employed women were found as more empowered in making decisions than the unemployed women, because of their awareness about financial economic and social status in the society. Keeping in view the fore going discussion on the findings of the study, awareness was found as a strong factor which proved to be a catalyst in bringing the desired change in a bi-fold manner that is; awareness could be instrumental in bringing change in the human behavior, gaining empowerment an even bringing change in the society and even basic social structure.