Results 11 to 20 of about 40,006 (243)
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
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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.
Tucker, X. Jenny, Zarowin, Paul
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Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur [PDF]
Binus Business Review, 2012 Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes.
Rosinta Ria Panggabean, Novita Novita
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The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The paper addresses the question of the links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting en-tities in Poland.
Andrzej Piosik
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Why Do Firms Smooth Earnings? [PDF]
SSRN Electronic Journal, 2000 We develop a model that explains why the manager of a firm may smooth reported earnings by reducing its variability through time. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors. If a sufficient number of current shareholders are uninformed and face some likelihood of trading in the
Anand M. Goel, Anjan V. Thakor
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Corporate Managerial Ability, Earnings Smoothing, and Acquisitions
SSRN Electronic Journal, 2020 Abstract This paper examines whether high-ability managers’ earnings smoothing is motivated by the need to mitigate the adverse effects of heightened information asymmetry triggered by mergers and acquisitions (M&As) on managers’ reputation capital (job loss) and firm value.
John A. Doukas, Rongyao Zhang
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Does Real Earnings Smoothing Reduce Investors’ Perceived Risk?
Journal of Business Finance & Accounting, 2019 AbstractThis study examines whether real earnings smoothing influences equity and credit investors’ perceptions of risk. Using a large sample of US public firms, we find that real earnings smoothing is negatively associated with option‐implied volatility, suggesting that real earnings smoothing lowers equity investors’ perceived risk. We also find that
Jeong‐Bon Kim +2 more
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Efficient contracting, earnings smoothing and managerial accounting discretion [PDF]
, 2014 Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt.
Khalil, Mohamed, Simon, Jon
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Earnings Smoothing, Governance and Liquidity: International Evidence
SSRN Electronic Journal, 2007 We examine the relation between earnings smoothing, governance and liquidity for a sample of non-U.S. firms. We divide smoothing into innate and discretionary components, and find that discretionary smoothing is increasing in incentives to smooth (greater tax-book conformity, concentrated ownership, related party transactions and weak overall ...
Ryan LaFond +2 more
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PERANINCOME SMOOTHING DALAM MENINGKATKAN EARNINGS INFORMATIVENESS
Jurnal Akuntansi dan Bisnis, 2014 The purpose of this study was to obtain empirical evidence of income smoothing effect on earnings informativeness. Earnings informativeness is the information content of future returns that reflected from return (Tucker and Zarowin, 2006). This study will develop a CKSS concept that developed by Collins et al.
Sri Wahyu Agustiningsih
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