Results 91 to 100 of about 2,761 (201)
Is Real Earnings Smoothing Harmful? Evidence From Firm-Specific Stock Price Crash Risk
, 2017 This study examines whether and when real earnings smoothing influences firm-specific stock price crash risk. Using a sample of U.S. public firms for the years 1993 through 2014, we find real earnings smoothing to be positively associated with firm ...
Raynolde Pereira +5 more
core +1 more source
The Informational Role of Earnings Smoothing in Diversification
Review of Economics and Finance, 2021 Hua Lee, Hsien-Li Lee, Hung-Shu Fan
openaire +1 more source
The effect of earnings smoothness on manufacturing company’s performance
The Indonesian Accounting Review, 2013 The purpose of this study is to determine empirically the effect of earnings smoothnesson company’s performance. The company’s performance used in this study is based ontwo indicators of the company's operational performance (ROA) and market performance(Tobin's Q).
openaire +2 more sources
Pengaruh Income Smoothing dan Real Earnings Management Terhadap Keinformatifan Laba
, 2017 Abstrak: Penelitian ini bertujuan untuk menguji pengaruh income smoothing dan real earnings management, terhadap Keinformatifan Laba yang diproksikan dengan Future Earnings Response Coefficient (FERC).
Firmansyah, Amrie
core
, 2018 © 2018 Macmillan Publishers Ltd., part of Springer Nature. Motivated by intense controversy over mandatory derivative instruments disclosure required by the Statement of Financial Accounting Standard No.
Abiot Tessema, Tessema, Abiot
core +1 more source
Dividend policy issues in the European pharmaceutical industry: new empirical evidence. [PDF]
Eur J Health Econ, 2023 Basse T +2 more
europepmc +1 more source
Project selection, income smoothing, and Bayesian learning [PDF]
, 2003 Capital rationing is an empirically well-documented phenomenon. This constraint requires managers to make investment decisions between mutually exclusive investment opportunities. In a multiperiod agency setting, this paper analyses accounting rules that
Gaber, Christian
core
Are owners chalk and cheese in the context of dividend smoothing asymmetry? [PDF]
Front Psychol, 2022 Ali Z, Hanming Y, Zhongxin W, Ali S.
europepmc +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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Exploring the relationships between psychological variables and loot box engagement, part 1: pre-registered hypotheses. [PDF]
R Soc Open Sci, 2023 Close J +8 more
europepmc +1 more source