Results 11 to 20 of about 2,761 (201)

The Effect of Earnings Aggressiveness, Earnings Smoothing on Return of Stock

Journal of Economics and Behavioral Studies, 2014
This study aims to examine the moderating role of trading volume activity and cost of equity between earnings aggressiveness and earnings smoothing on return of stock. It includes the analysis of earnings persistent in strengthening the relationship between earnings aggressiveness, earnings smoothing, the cost of equity and trading volume activity as ...
Muammar Khaddaf, Khaira Amalia F ., Rahmanta .   +2 more
core   +4 more sources

Does Income Smoothing Improve Earnings Informativeness? [PDF]

SSRN Electronic Journal, 2005
This paper uses a new approach to examine whether income smoothing garbles earnings information or improves the informativeness of past and current earnings about future earnings and cash flows. We measure income smoothing by the negative correlation of a firm's change in discretionary accruals with its change in pre-managed earnings.
Jenny Wu Tucker, Paul Zarowin
core   +4 more sources

Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency [PDF]

برنامه‌ریزی و بودجه
The purpose of this research is to investigate the impact of real earnings smoothing on labour investment efficiency company's. In order to test the research hypothesis, from financial information 96 firms from listed on Tehran stock Exchange in 2015 ...
Negin Ghorbani Baravati, Omid Pourheidari, Ahmad Khodamipour   +2 more
doaj   +1 more source

Risk disclosure, earnings smoothing and firm perceived risk [PDF]

Journal of Financial Reporting and Accounting
Purpose This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context. Design/methodology/approach This study juxtaposes three competing views, the “null”, the “divergence” and the “convergence” hypotheses, and empirically investigates whether risk ...
Monjed, Hend, Ibrahim, Salma, Jørgensen, Bjørn N.   +2 more
openaire   +5 more sources

Real Earnings Smoothing and Labor Investment Efficiency: The Role of Information Asymmetry [PDF]

تحقیقات مالی
Objective 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, Mehdi Heydari, Hamzeh Didar   +2 more
doaj   +1 more source

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, Gholamreza Mansourfar, Kioumars Shahbazi   +2 more
doaj   +1 more source

Do Income Smoothing Practices Explain the Lower Earnings-Price Ratio of Japanese Firms Compared to Those of the U.S. Firms?

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
doaj   +1 more source

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, Sady Mazzioni, Cristian Baú Dal Magro, Caroline Keidann Soschinski, Fernanda Prigol Valmorbida   +4 more
doaj   +1 more source

The Effect of Earnings Quality Measures on Excess Stock Return [PDF]

مطالعات تجربی حسابداری مالی, 2015
The present study aims at investigating the influence of earnings quality measures on excess stock return and the capability of each one of those measures in explanation for this excess.
D. Forooghi, N. Hamidian, M. Mohammadian2F   +2 more
doaj   +1 more source

IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador

Revista Economía y Política, 2023
This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador.
Nikola Petrovic, Magdalena Barreiro, Priscila Hermida   +2 more
doaj   +1 more source