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Journal Article
Income Smoothing Practices and Their Impacts on Financial Performance: Evidence From Corporates listed on the PEX
2025
Overview
This study diagnosed the reality of income smoothing practices according to the (Eckel,1981) model on financial performance, as it was applied on 31% of companies listed on the Palestine Stock Exchange for the period (2017-2023). The results showed a significant increase in income smoothing practices by the sample companies management to achieve opportunistic goals and serve some categories of investors. Results also showed a statistically weak, mixed in direction, but significant effects of the income smoothing variable on financial performance indicators. A weak positive effect of governance on financial performance indicators was also observed, while the ownership structure had a weak negative effect on financial performance. The most important recommendations included that the company’s management is urged to seriously adhere to the principles of governance in its behavior, keeping in mind serving stakeholders interests in a balanced manner, as well as adhere to international financial reporting standards while reporting on its performance. The auditor may be recommended to exercise further due professional care in his audit work leading to fair opinion on the corporate financial reports to maintain their fair presentation from stakeholders’ point of view.
Publisher
Al AIN University
Subject
