Results 1 to 10 of about 1,112 (162)
Risk reporting and earnings smoothing: signaling or managerial opportunism? [PDF]
Review of Accounting and Finance, 2022 PurposeThe purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing.Design/methodology/approachThis study juxtaposes two competing hypotheses, the “opportunistic” and the “signaling”, and empirically investigates ...
Salma Ibrahim
exaly +5 more sources
Why Do Firms Smooth Earnings?* [PDF]
The Journal of Business, 2003 We explain why a firm may smooth reported earnings. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors. If sufficiently many current shareholders are uninformed and may need to trade in the future for liquidity reasons, an increase in the volatility of reported earnings will magnify ...
Anand Mohan Goel, Anjan V. Thakor
+5 more sources
The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective Recent research confirms the view that companies need foreign capital to finance their labor payments and financing frictions can affect labor investment.
Batool Ismael Hasan +2 more
doaj +1 more source
THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY
Review of Applied Accounting Research (RAAR), 2021 This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that
Yoga Joko Sasongko +3 more
openaire +1 more source
The impact of creative accounting methods on earnings per share [PDF]
Management Science Letters, 2020 This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G.,
Nancy Al-Natsheh, Saleh Al-Okdeh
doaj +1 more source
Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 Earnings smoothing is affected significantly by expectations about future earnings, and overconfidence affects such expectations. Overconfident managers by the belief that they possess special information (that the others do not) overestimate their ...
Ghasem Blue, Masoud Hasani Alghar
doaj +1 more source
Earnings management in V4 countries: the evidence of earnings smoothing and inflating [PDF]
Economic research - Ekonomska istraživanja, 2020 Earnings management is one of the most challenging, debated and controversial topics in finance and financial management. Organisational, legislative, and social norms regarding the ethics of earnings management may vary significantly, with the views of top management and economic environment playing significant roles in shaping the organisational ...
Tomas Kliestik +4 more
openaire +3 more sources
The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment.
Mohammad Imani Barandagh, Sohrab Abdi
doaj +1 more source
Refleksi Perataan Laba terhadap Respon Pasar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables.
Ratna Wijayanti Daniar Paramita
doaj +1 more source
The Effect of Global Financial Crisis on Earnings Quality [PDF]
مجله دانش حسابداری, 2018 In the global financial crisis, managers are under pressure, and to avoid bankruptcy, they manipulate financial information or hide them to postpone financial distress, using their authorities in applying accounting standards and doing estimates and ...
Mohammad Hossein Safarzadeh (Ph.D) +1 more
doaj +1 more source