Earnings management in V4 countries: the evidence of earnings smoothing and inflating [PDF]
Economic Research-Ekonomska Istraživanja, 2020 Earnings management is one of the most challenging, debated and controversial topics in finance and financial management.
Tomáš Klieštik +4 more
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Income Smoothing, Earnings Quality and Firm Valuation [PDF]
Journal of Business Finance & Accounting, 2004 Abstract: This study argues that lower variability of earnings does not guarantee income smoothers’ higher firm values. Instead, smoothers’ earnings should be more value‐relevant if they are of high quality, i.e., earnings quality should be considered simultaneously.
Ben‐Hsien Bao, Da‐Hsien Bao
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Earnings Smoothing, Momentum and Statistical Arbitrage: Global Evidence
Business and Economic Research, 2015 <p class="ber"><span lang="EN-GB">We employ the notion of statistical arbitrage to investigate the relationship between earnings smoothing and returns from momentum trading of stocks and explore the role that the level of investor sophistication may play in the smoothing-return calculus.
G. Geoffrey Booth, Ayfer Gurun
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The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective Recent research confirms the view that companies need foreign capital to finance their labor payments and financing frictions can affect labor investment.
Batool Ismael Hasan +2 more
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Why Do Firms Smooth Earnings?* [PDF]
The Journal of Business, 2003 We explain why a firm may smooth reported earnings. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors. If sufficiently many current shareholders are uninformed and may need to trade in the future for liquidity reasons, an increase in the volatility of reported earnings will magnify ...
Anand Mohan Goel, Anjan V. Thakor
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Risk reporting and earnings smoothing: signaling or managerial opportunism? [PDF]
Review of Accounting and Finance, 2022 PurposeThe purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing.Design/methodology/approachThis study juxtaposes two competing hypotheses, the “opportunistic” and the “signaling”, and empirically investigates ...
Monjed, Hend +2 more
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The impact of creative accounting methods on earnings per share [PDF]
Management Science Letters, 2020 This study was aimed at investigating the impact of creative accounting methods called “Earnings Manage-ment and Income Smoothing” on earnings per share in the Jordanian industrial companies. The model of Dechow et al. (1995) [Dechow, P. M., Sloan, R. G.,
Nancy Al-Natsheh, Saleh Al-Okdeh
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Examining Managerial Overconfidence Effect on Earnings Smoothing in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 Earnings smoothing is affected significantly by expectations about future earnings, and overconfidence affects such expectations. Overconfident managers by the belief that they possess special information (that the others do not) overestimate their ...
Ghasem Blue, Masoud Hasani Alghar
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The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments [PDF]
بررسیهای حسابداری و حسابرسی, 2016 The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment.
Mohammad Imani Barandagh, Sohrab Abdi
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Earnings Smoothing and Stock Price Crash Risk
SSRN Electronic Journal, 2014 Li Yao, Changling Chen
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