Results 271 to 280 of about 15,808 (298)

An Inquiry into Remittances and Income Smoothing

Perspectives on Global Development and Technology, 2012
AbstractWhile we uncover evidence that remittances smooth household income, for a substantial fraction of household we find that remittance instead increase income volatility. We also explore the determinants of income volatility for all households. We find that in some cases, the determinants of household income volatility are the same for remittance ...
Catalina Amuedo-Dorantes, Susan Pozo
openaire   +1 more source

Income Smoothing: The Role of Management.

The Accounting Review, 1973
Abstract The article discusses the role of the firm's management in the smoothing of reported earnings based on sound accounting and management principles. The case for smoothing reported earnings rests primarily with those for whom accounting earnings are calculated and reported.
openaire   +1 more source

Income smoothing by Dutch hospitals

Journal of Accounting and Public Policy, 2014
Research 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.
openaire   +2 more sources

Societal Trust and Income Smoothing

Australian Accounting Review
This 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, Mahsa Behnamrad, Jason Gwanhee Kim, Yong Gyu Lee   +3 more
openaire   +1 more source

State-controlled banks and income smoothing. Do politics matter?

North American Journal of Economics and Finance, 2020
Anh-Tuan Doan, Shuh-Chyi Doong
exaly  

The impact of cost stickiness on financial reporting: evidence from income smoothing

Accounting and Finance, 2022
Sven Hartlieb, Thomas R Loy
exaly  

Income Smoothing

Journal of Accounting Research, 1968
openaire   +1 more source

Political connections and income smoothing: Evidence of institutional investors’ monitoring in Malaysia

Journal of Multinational Financial Management, 2020
Chwee Ming Tee
exaly  

Income smoothing in European banks: The contrasting effects of monitoring mechanisms

Journal of International Accounting, Auditing and Taxation, 2021
Costanza Di Fabio, Paola Ramassa, Alberto Quagli   +2 more
exaly  

The Effect of Analyst Coverage on the Informativeness of Income Smoothing

The International Journal of Accounting, 2011
Jerry Sun
exaly