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
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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
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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
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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
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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
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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
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Real Earnings Smoothing and Labor Investment Efficiency: The Role of Information Asymmetry [PDF]
تحقیقات مالیObjective There are two distinct perspectives regarding the impact of real earnings smoothing on labor investment efficiency through its effect on information asymmetry.
Batool Ismael Hasan +2 more
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The Behavior of Earnings Quality in Different Business Cycles Using Panel Smooth Transition Regression (PSTR) Model [PDF]
بررسیهای حسابداری و حسابرسی, 2018 This paper investigates the threshold effects of business cycles on earnings quality for the period of 2005 to 2015, using Panel Smooth Transition Regression (PSTR) model as one of the most prominent regime-switching models.
Nasrin Mohamadi Asl +2 more
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Gadjah Mada International Journal of Business, 2005 This study examines the variation in earnings-price ratios across Japanese and U.S. firms. The earnings-price ratio is one of the indicators often used by investors to determine their trading strategy.
Indra Wijaya Kusuma
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Influence of ownership structure on earnings smoothing in companies listed on B3
Contextus, 2023 The aim of the study is to analyze the influence of ownership structure on earnings smoothing practices in companies listed on B3. The analysis considered multivariate linear regression for a sample of 203 observations, with data referring to the period
Clademir Teixeira +4 more
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