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Earnings Smoothing Activities of Firms to Manage Credit Ratings
SSRN Electronic Journal, 2012Credit ratings have significant implications for firms, including the cost of future borrowing and immediate impacts on stock and bond valuations. Because of this, managers have incentives to improve or maintain their credit ratings by influencing rating agencies’ perception of credit risk.
Boochun Jung +2 more
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Smoothing and Earnings Management Policies
2019This chapter lays the first bases on the concept smoothing. This latter topic is inserted in a broader context that is those of earnings quality management. Moreover, this chapter explains the real earnings management policies such as income smoothing, big bath earnings management, and income minimization and income maximization policies.
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Earnings Smoothing and Systemic Risk in the Banking Industry
SSRN Electronic Journal, 2012This 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
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Relationship Between Income Smoothing and Earnings Announcement
2021Abstract 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.
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Environmental uncertainty and the market pricing of earnings smoothness
Advances in Accounting, 2011Abstract 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.
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Does Dividend Policy Drive Earnings Smoothing?
Accounting Horizons, 2014SYNOPSIS This paper examines the earnings-smoothing behavior of dividend-paying firms. We show that dividend-paying firms engage in more earnings smoothing than non-payers through both real activities and accrual choices. More specifically, dividend-paying firms with positive (negative) pre-managed earnings changes engage in more ...
Nan Liu, Reza Espahbodi
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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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Earnings Smoothing: For Good or Evil?
SSRN Electronic Journal, 2014Peter R. Demerjian +2 more
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Does real earnings smoothing reduce investors’ perceived risk?
Journal of Business Finance and Accounting, 2021Jeong-Bon Kim +2 more
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Real earnings smoothing and crash risk: Evidence from Japan
Journal of International Financial Management and Accounting, 2022Wenjun Kuang
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