Results 51 to 60 of about 40,006 (243)
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
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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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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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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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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
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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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Project selection, income smoothing, and Bayesian learning [PDF]
, 2003 Capital rationing is an empirically well-documented phenomenon. This constraint requires managers to make investment decisions between mutually exclusive investment opportunities. In a multiperiod agency setting, this paper analyses accounting rules that
Gaber, Christian
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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
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Conditional variance forecasts for long-term stock returns [PDF]
, 2019 In this paper, we apply machine learning to forecast the conditional variance of long-term stock returns measured in excess of different benchmarks, considering the short- and long-term interest rate, the earnings-by-price ratio, and the inflation rate ...
Chen +14 more
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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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