Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for
Hamid Haghighat, Ehsan Raigan
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THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
, 2007 This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
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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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Exploring the Link between Financial Reporting Models and Earnings Characteristics among Tehran Stock Exchange Listed Companies [PDF]
تحقیقات مالیObjectiveObjective: In recent years, the focus on earnings characteristics has intensified, spurred by the financial disclosures of some major corporations.
Roya Amiri, Ali Ashtab, Mahdi Heydari
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DETERMINANTS OF INCOME SMOOTHING IN MINING ISSUERS LISTED ON THE INDONESIA STOCK EXCHANGE
Russian Journal of Agricultural and Socio-Economic Sciences, 2021 Financial statements have an important role in the decision-making process. One component of financial statements that describes the performance of issuers is the profit component.
Maharani I.A.D.P.M., Putra I G.B.N.P.
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Does IFRS convergence really increase accounting qualities? Emerging market evidence [PDF]
Journal of Economics Finance and Administrative Science, 2019 Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings ...
Fuad Fuad, Agung Juliarto, Puji Harto
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Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan [PDF]
Banks and Bank Systems, 2019 This study aims to determine the existence of practices of income smoothing in banks and insurance companies in Jordan. Also, it focuses the to determining the impact of the income smoothing on earning per share (EPS). The study covered all the companies
Leqaa Al-Othman
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EARNINGS QUALITY BASED ON FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Transilvania Bank Group earnings from December 31, 2017 to December 31, 2018. We search on the correlation between fair value measurements and earnings quality. As the fair value is an independent variable, the earnings
Valentin Gabriel CRISTEA
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Earnings management and corporate social responsibility [PDF]
, 2007 By drawing on stakeholder-agency theory and the earnings management framework, we hypothesize a positive connection between corporate social responsibility and earnings management. We argue that earnings management damages the interests of stakeholders.
Jordi Surroca +7 more
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Value Relevance of the Multi-step Income Statement in Japan [PDF]
This paper investigates the relationship between value relevance of the multi-step income statement and managerial opportunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2 ...
Takashi Obinata, Kazuyuki Suda
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