Results 31 to 40 of about 2,761 (201)
Using Home Maintenance and Repairs to Smooth Variable Earnings [PDF]
SSRN Electronic Journal, 2003 Recent research indicates that the marked increase in U.S. income inequality over the last twenty-five years has not been matched by a similar increase in consumption inequality. This paper examines the role of saving/dissaving in a house as a vehicle for consumption smoothing.
Joseph Gyourko, Joseph Tracy
openaire +4 more sources
EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
doaj
Innovation Focused Strategy and Earnings Management [PDF]
Economic and Business Review, 2017 This study utilizes three approaches to investigate the extent to which firms with an innovation focused strategy engage in earnings management through the use of income smoothing, real activities, and the use of discretionary accruals.
Nathan Jeppson, David Salerno
doaj +1 more source
Earnings Smoothing, Analyst Following, and Firm Value
SSRN Electronic Journal, 2009 This paper examines whether earnings smoothing based on accounting discretion is positively associated with value when less information is otherwise available. We estimate a smoothing index which measures the decrease in earnings per share volatility related to the use of discretionary accruals, and proxy for a firm’s information environment using the ...
George Allayannis, Paul J. Simko
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Income Smoothing through R&D Management and Earnings Informativeness
, 2022 We examine whether income smoothing via R&D management is associated with more informative earnings. While the literature finds earnings smoothing through accruals improves earnings informativeness, it is unclear whether smoothing through R&D ...
Jung, Boochun +3 more
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MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN
El Muhasaba: Jurnal Akuntansi, 2013 The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for
YUSLI MARIADI +2 more
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Analysis of the effects of dividend smoothing on the relevance of accounting information in Brazil
Revista Catarinense da Ciência Contábil, 2020 This article aimed to analyze the effects of dividend smoothing on the relevance of accounting information. By estimating Lintner's partial adjustment dividend model (1956), the variable dividend adjustment speed ( ) proxy for dividend smoothing was ...
Rodrigo Vicente dos Prazeres +1 more
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The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity [PDF]
بررسیهای حسابداری و حسابرسی, 2011 This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing.
Gholamreza Soleimany Amiri, Razieh Hamzi
doaj
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 Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]
Athens Journal of Business & Economics, 2019 The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
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