Results 51 to 60 of about 2,761 (201)
Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Studia Universitatis Vasile Goldis Arad, Seria Stiinte EconomiceThis paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
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Analyzing the Relationship between Earnings Attributes, Earnings Beta, Earnings Volatility and Return Downside Risk measures with Earnings Downside Risk [PDF]
مطالعات تجربی حسابداری مالی, 2019 The purpose of this study is to investigate the information content of a new risk measure (earnings downside risk) in financial statement analysis, which is based on the below-expectation variability in earnings.
mahnam molaei +2 more
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Income Smoothing and Earnings Informativeness [PDF]
, 2010 Executive Summary This study investigates the level of income smoothing and its impact on the informativeness of earnings. The main contribution of this research is that as well IFRS as investor protection are considered to examine the association ...
Tudor, A. (Alexandra)
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A study on relationship between cultural values and earnings quality: A case study on Iranian banking industry [PDF]
Management Science Letters, 2013 This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011.
Hassan Ghodrati +2 more
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, 2021 This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance.
Aryati, Titik, Sormin, Feber
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Jurnal Akuntansi dan Auditing, 2014 Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period.
Dianila Oktyawati, Dian Agustia
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Why Do Firms Smooth Earnings? [PDF]
We explain why a firm may smooth reported earnings. Greater earnings volatility leads to a bigger informational advantage for informed investors over uninformed investors.
Anand Mohan Goel, Anjan V. Thakor
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Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms
, 2018 Smooth earnings are preferred by managers and creditors because they represent a stable business operations as well as low loan default risks and thus creditors reward firms which have smooth earnings with better loan covenant terms and lower interest ...
Saudah Sofian, Nor Afifah Shabani
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Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management [PDF]
Prior studies argue that stable shareholders do not encourage firm managers to manage their earnings to achieve short-term earnings goals. They also state that firm managers with stable shareholders have an incentive to report smooth earnings to maintain
Takuya Iwasaki, Akinobu Shuto
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Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Willekens, Marleen +1 more
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