The effect of earnings smoothness on manufacturing company’s performance
, 2013 Riani Yandiarti
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Loan loss provisioning and economic slowdowns: too much too late? [PDF]
Only recently the debate on bank capital regulation has devoted specific attention to the role that bank loan loss provisions can play as a part of the overall minimum capital regulatory framework. Several national regulators have adopted or are planning
Giovanni Majnoni, Luc Laeven
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Dividend Policy of German Firms [PDF]
German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment ...
Correia da Silva, L. +2 more
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Are owners chalk and cheese in the context of dividend smoothing asymmetry? [PDF]
Front Psychol, 2022 Ali Z, Hanming Y, Zhongxin W, Ali S.
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Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Heliyon, 2023 Kirkpatrick AK, Radicic D.
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The Effect of Ownership Structure on Earnings Smoothing: A Study on Borsa İstanbul
, 2022 Aysel ÖZTÜRKÇÜ AKÇAY +2 more
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Effects of audit quality on earnings quality and cost of equity capital: evidence from India
, 2015 In this paper, using a large sample covering the 10 years from 1998 to 2009, we examine the role of audit quality in earnings quality (discretionary accruals and income smoothing) and cost of equity capital of Indian firms.
Ahmed, Kamran +2 more
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A Theory of Income Smoothing When Insiders Know More Than Outsiders [PDF]
We consider a setting in which insiders have information about income that outside shareholders do not, but property rights ensure that outside shareholders can enforce a fair payout.
Bart M. Lambrecht, Viral V. Acharya
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Earnings Smoothing as Information Signaling or Garbling: A Review of Literature
, 2018 Nor Afifah Shabani, Saudah Sofian
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Alternative instruments for smoothing the consumption of primary commodity exporters [PDF]
Countries that depend on a single primary export for their foreign earnings are likely to experience sharp fluctuations in export earnings and their underlying wealth, because of the instability of all primary commodity markets.
Kletzer, Kenneth M. +2 more
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