Results 271 to 280 of about 101,897 (283)
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Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Journal of Banking & Finance, 2009Abstract This paper examines the potential impacts of artificial smoothing (abnormal accruals) and real smoothing (derivatives) on firm value. We find that the value of the firm decreases with the magnitude of abnormal accruals and increases with the level of derivative use.
Pinghsun Huang +3 more
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Income Smoothing and Idiosyncratic Volatility
SSRN Electronic Journal, 2012In this paper we empirically evaluate the widespread belief of managers that income smoothing results into lower stock market risk. Multivariate regressions confirm that a negative relation exists between discretionary income smoothing and idiosyncratic volatility.
Garen Markarian, Belen Gill-de-Albornoz
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Labor Unions and Income Smoothing
Contemporary Accounting Research, 2012AbstractWe study labor unions, an important stakeholder group that has not been a focus of the earnings smoothing literature. We posit that managers strike a balance between sheltering resources from employees’ profit sharing demands and catering to employees’ aversion to downside risk by smoothing earnings.
Sophia J. W. Hamm +2 more
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Journal of Corporate Accounting & Finance, 2006
Income smoothing is an active manipulation of earnings toward a predetermined target. Some smoothing devices can affect cash flow. The author discusses current income-smoothing strategies and tackles the issue of whether they are ethical. © 2006 Wiley Periodicals, Inc.
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Income smoothing is an active manipulation of earnings toward a predetermined target. Some smoothing devices can affect cash flow. The author discusses current income-smoothing strategies and tackles the issue of whether they are ethical. © 2006 Wiley Periodicals, Inc.
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Classificatory Smoothing: Alternative Income Models
Journal of Accounting Research, 1975The accounting literature has extensively discussed and tested income smoothing [2, 5, 7, 8, 9, 10, 11, 14, 15, 171. However, the role of extraordinary items in the "management" of income was not specifically and separately' tested for. The latter is the focus of this paper. For the purpose of our study we operationally define smoothing as the observed
Joshua Ronen, Simcha Sadan
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Journal of Applied Accounting Research
PurposeThis paper empirically tests the competing hypotheses regarding the influence of local religion on managerial income smoothing decisions. On the one hand, managers of firms in more religious regions may be more inclined to engage in income smoothing, as it helps reduce uncertainty and perceived risk of the firm.
Hui L. James, Thanh Ngo, Ziyun Yang
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PurposeThis paper empirically tests the competing hypotheses regarding the influence of local religion on managerial income smoothing decisions. On the one hand, managers of firms in more religious regions may be more inclined to engage in income smoothing, as it helps reduce uncertainty and perceived risk of the firm.
Hui L. James, Thanh Ngo, Ziyun Yang
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Smooth transition pollution–income paths
Ecological Economics, 2006Abstract We explore the idea of regime switching as a new methodological approach in the analysis of the emission–income relationship. The basic idea is that when some threshold is passed, the economy could move smoothly to another regime, with the emission–income relationship being different between the old and the new regime.
Nektarios Aslanidis +1 more
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Income smoothing by Dutch hospitals
Journal of Accounting and Public Policy, 2014Research indicates that hospitals manage their earnings. However, these findings might be influenced by methodological issues. In this study, I exploit specific features of Dutch hospitals to study income smoothing while limiting these methodological issues.
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Societal Trust and Income Smoothing
Australian Accounting ReviewThis paper investigates the effect of societal trust on information communication between managers and outside investors, focusing on income smoothing as a communication channel. Using a large cross‐country sample, we find that firms in more trusting countries are less likely to use income smoothing to signal their private information (‘informational ...
Hui Dong Kim +3 more
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