The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets [PDF]
, 2015 Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman and Qatar.
Shubita, M, Moade Fawzi Shubita
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Product Market Competition, Information and Earnings Management [PDF]
: We study the effect of product market competition on the incentives to engage in earnings manipulation and we find that they crucially depend on the level of visibility of firm real activity in the marketplace.
JUAN SANTALO, GAREN MARKARIAN
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Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria [PDF]
, 2018 We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.
Outa, Erick R, Ozili, Peterson K
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Influence Income Smoothing Towards Earnings Response [PDF]
, 2014 this study aims to provide emperical evidence about the influence of income smoothing the earnings response by testing variables. the management company that does the income smoothing hope that earnings were announced in accordance with the expectations ...
Khariza, Rahmad +1 more
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Earnings management and audit adjustments: An empirical study of IBEX 35 constituents [PDF]
Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to ...
Oscar Elvira +2 more
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Are socially responsible managers really ethical? : exploring the relationship between earnings management and corporate social responsibility. [PDF]
Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR). We argue that earnings management practices damage the collective interests of stakeholders;
Surroca, Jordi +2 more
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How Does Intentional Earnings Smoothing Vary With Managerial Ability?
, 2017 We investigate if high-ability managers are more likely to intentionally smooth earnings, a form of earnings management, and when they are more likely to do so.
Sarah McVay +2 more
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Can Families Smooth Variable Earnings? [PDF]
Brookings Papers on Economic Activity, 1997 Susan Dynarski, Jonathan Gruber
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The relationship between earnings volatility and corporate risk disclosures
South African Journal of Economic and Management SciencesBackground: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value.
Johannes Rammala, Franz Eduard Toerien
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Earnings Management in the Libyan Corporations
International accounting scandals around the world have triggered a wave of interest and discussion on the transparency and integrity of financial statements.
Elseraiti, Alhussien Ramadan
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