Results 271 to 280 of about 1,477,310 (298)

An Explanation for Accounting Income Smoothing

Journal of Accounting Research, 1988
It is widely believed that corporate managers often engage in income smoothing, taking actions to dampen fluctuations in their firms' publicly reported net income. One reason given for this is that managers think that investors pay more for a firm with a smoother income stream.
Brett Trueman, Sheridan Titman
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

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

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

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

Journal of Multinational Financial Management, 2020
Chwee Ming Tee
exaly  

Income Smoothing

Journal of Accounting Research, 1968
openaire   +1 more source

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

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

Use of microcredit for household income and consumption smoothing by low income communities

International Journal of Consumer Studies, 2017
Vathsala Wickramasinghe
exaly  

Risk disclosure, income smoothing and firm risk

Journal of Applied Accounting Research, 2020
Salma Ibrahim
exaly  

The Effect of Analyst Coverage on the Informativeness of Income Smoothing

The International Journal of Accounting, 2011
Jerry Sun
exaly