Results 131 to 140 of about 1,115 (162)

Relationship Between Income Smoothing and Earnings Announcement

2021
Abstract This study aims to obtain empirical evidence and analyzes factors that are affecting earnings response coefficient (ERC). Manufacturing companies are used in this research, which are listed on the Indonesian Stock Exchange from 2016 to 2018. This study used panel data consisting of 114 firm years data.
openaire   +1 more source

Earnings Smoothing and Systemic Risk in the Banking Industry

SSRN Electronic Journal, 2012
This study examines relations between earnings smoothing through loan loss provisions and a bank’s contribution to systemic risk in the banking industry. We find that earnings smoothing is negatively associated with a bank’s contribution to systemic default risk and systemic crash risk, consistent with the argument that a bank’s earnings smoothing ...
Mary L. Ma, Li Li, Feng Wu
openaire   +1 more source

Investor Protection, Income Smoothing, and Earnings Informativeness

Journal of International Accounting Research, 2008
This study investigates whether investor protection affects the efficient communication of private information about future prospects through income smoothing. While prior research suggests that the level of earnings management differs between high and low investor protection countries, we examine whether the underlying motive for earnings management ...
Steven F. Cahan, Guoping Liu, Jerry Sun
openaire   +1 more source

The Effect of Earnings Smoothing on Investment Efficiency

Korean Association Of Computers And Accounting
[Purpose] This research aims to investigate the economic role of earnings smoothing by examining whether earnings smoothing can improve investment efficiency by mitigating mispricing on investment sensitivity and Management performance. Additionally, the study validates whether earnings smoothing has a differential impact on investment sensitivity ...
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Environmental uncertainty and the market pricing of earnings smoothness

Advances in Accounting, 2011
Abstract Environmental uncertainty induces variability in an organization's reported earnings, and accentuates the information asymmetry between its managers and outside stakeholders. Managers operating in an environment of high uncertainty, therefore, have an incentive to reduce such variability by smoothing income numbers.
Habib, A., Hossain, Mahmud, Jiang, H.
openaire   +2 more sources

Earnings Smoothing: For Good or Evil?

SSRN Electronic Journal, 2014
Peter R. Demerjian, Melissa Fay Lewis, Sarah E. McVay   +2 more
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Earnings Smoothing and Firm Valuation

SSRN Electronic Journal, 2008
George Allayannis, Paul J. Simko
openaire   +1 more source

The effect of real earnings smoothing on corporate labour investment

British Accounting Review, 2023
Zhifang Zhang, Zhangfan Cao
exaly  

Does real earnings smoothing reduce investors’ perceived risk?

Journal of Business Finance and Accounting, 2021
Eliza X Zhang, Jeff J Wang, Jeong Bon Kim   +2 more
exaly  

Real earnings smoothing and crash risk: Evidence from Japan

Journal of International Financial Management and Accounting, 2022
Wenjun Kuang
exaly