Results 201 to 210 of about 40,006 (243)

Individual differences in decision-making shape how mesolimbic dopamine regulates choice confidence and change-of-mind. [PDF]

Nat Neurosci
Kocharian A, Redish AD, Rothwell PE.
europepmc   +1 more source

Does the Risk Premium Differ Between Women Engaging in Commercial and Transactional Sex? Evidence From Urban Cameroon. [PDF]

Health Econ
Njuguna RG, Cust H, POWER Team, Lépine A.   +3 more
europepmc   +1 more source

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Firms’ earnings smoothing, corporate social responsibility, and valuation

Journal of Corporate Finance, 2015
Earnings smoothing via accounting discretion could improve or garble actual earnings information. Although managers prefer a less volatile earnings path and perceive lower risk for earnings smoothness, prior studies show that there is no discernible relation between smoothness and firm valuation.
Lei Gao, Joseph H. Zhang
openaire   +3 more sources

Earnings' Quality and Smoothing

SSRN Electronic Journal, 2005
We study a model of financial reporting and show that a credible equilibrium may exist where, compared to earnings reported without discretion, better informed managers report smoother earnings by smoothing the transitory component when news is good and report earnings that accentuate the intertemporal differences when news is bad.
Michael Kirschenheiter, Nahum D. Melumad
openaire   +1 more source

Corporate disclosure quality, earnings smoothing, and earnings' timeliness

Journal of Business Research, 2003
Abstract This paper explores the interaction between corporate disclosure and recognition practices by examining the relation between financial analysts' ratings of disclosure quality, discretionary accruals, and the earnings–return association.
openaire   +1 more source

Earnings Yield, Smoothing Adjustment, and Dividend Dynamics

SSRN Electronic Journal, 2021
We decompose earnings yield into a smoothing component and a stationary residual component to isolate the fluctuations due to variation in expected returns from those due to the change in the forecast of dividend dynamics. The residual component forms a powerful predictor of dividend growth motivated by linking the dividend partial adjustment model to ...
Deshui Yu, Difang Huang, Li Chen
openaire   +1 more source

Does Dividend Policy Drive Earnings Smoothing?

Accounting Horizons, 2014
SYNOPSIS 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
openaire   +1 more source

Managerial optimism and earnings smoothing

Journal of Banking & Finance, 2014
Abstract This paper empirically examines how CEO optimism affects earnings smoothing and earnings surprises. The main finding is that optimistic managers smooth earnings more than rational managers and are associated with smaller (in absolute value) earnings surprises.
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Optimal smoothing of accounting earnings

IMA Journal of Management Mathematics, 1999
Accountants seeking to estimate the profitability of a firm via the calculation of earnings utilize information about the number and current lifespan of unfinished activities by incorporating a smoothing device—depreciation—into their calculations.
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Carbon emission trading scheme and earnings smoothness

Journal of Accounting Literature
PurposeThe objective of this study is to investigate how the implementation of an Emission Trading Scheme (ETS) influences an ETS-regulated firm’s level of earnings smoothness.Design/methodology/approachUsing a staggered difference-in-differences model based on China’s ETS pilots commencing in 2013, this study investigates how the implementation of ETS
June Cao, Zijie Huang, Ari Budi Kristanto, Millie Liew   +3 more
openaire   +1 more source