Works matching DE "INCOME smoothing"

Results: 51

Firm Value, Firm Size and Income Smoothing.

Published in:

Journal of Finance & Banking Review (JFBR), 2019, v. 4, n. 1, p. 1, doi. 10.35609/jfbr.2019.4.1(1)

By:

Pradipta, Arya;
Susanto, Yulius Kurnia

Publication type:

Article

A Theory of Income Smoothing When Insiders Know More Than Outsiders.

Published in:

Review of Financial Studies, 2015, v. 28, n. 9, p. 2534, doi. 10.1093/rfs/hhv026

By:

Acharya, Viral V.;
Lambrecht, Bart M.

Publication type:

Article

The determinants of the relationship between accounting income smoothing and hedging.

Published in:

Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 14

By:

Attia, Mouna Ben Rejeb

Publication type:

Article

Les déterminants de la relation entre le lissage comptable du résultat et la couverture du risque.

Published in:

Revue des Sciences de Gestion, 2013, v. 48, n. 263/264, p. 233, doi. 10.3917/rsg.263.0233

By:

Attia, Mouna Ben Rejeb

Publication type:

Article

STRIVING TOWARDS THE MEAN? INCOME SMOOTHING DYNAMICS IN SMALL POLISH BANKS.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2015, n. 381, p. 364, doi. 10.15611/pn.2015.381.27

By:

Skała, Dorota

Publication type:

Article

Income Smoothing in Family-Controlled Companies: Evidence from Italy.

Published in:

Corporate Governance: An International Review, 2011, v. 19, n. 6, p. 529, doi. 10.1111/j.1467-8683.2011.00856.x

By:

Prencipe, Annalisa;
Bar-Yosef, Sasson;
Mazzola, Pietro;
Pozza, Lorenzo

Publication type:

Article

Managementul rezultatului şi calitatea raportării financiare: O analiza comparativă pre-post aplicare IFRS pentru societățile cotate la Bursa de Valori Bucureşti.

Published in:

Audit Financiar, 2015, v. 13, n. 122, p. 10

By:

NECHITA, Elena

Publication type:

Article

INCOME SMOOTHING, CUSTO DE CAPITAL DE TERCEIROS E ESTRUTURA DE CAPITAL NO BRASIL.

Published in:

RAM. Mackenzie Management Review / RAM. Revista de Administração Mackenzie, 2009, v. 10, n. 6, p. 25, doi. 10.1590/S1678-69712009000600004

By:

Castro, Miguel Angel Rivera;
Martinez, Antonio Lopo

Publication type:

Article

Qualified Foreign Institutional Investors and the Earnings Informativeness of Income Smoothing.

Published in:

NTU Management Review, 2017, v. 27, n. 4, p. 1, doi. 10.6226/NTUMR.2017.MAR.A103-021

By:

Ching-Lung Chen;
Chuang-Chang Chang;
Pei-Yu Weng

Publication type:

Article

Investigation on the Presence of Income Smoothing Among NSE-Listed Companies.

Published in:

IUP Journal of Accounting Research & Audit Practices, 2016, v. 15, n. 1, p. 55

By:

Bora, Jutimala;
Saha, Ashit

Publication type:

Article

Do Firms Smooth Earnings Less When They Can Hedge Noise Better?

Published in:

Accounting Review, 2025, v. 100, n. 2, p. 161, doi. 10.2308/TAR-2023-0500

By:

Ferracuti, Elia;
Vashishtha, Rahul;
Wang, Shuyan

Publication type:

Article

Powerful Politicians, Political Costs, and Income Smoothing.

Published in:

Accounting Review, 2024, v. 99, n. 5, p. 279, doi. 10.2308/TAR-2017-0481

By:

Sumi Jung

Publication type:

Article

Income Smoothing through R&D Management and Earnings Informativeness.

Published in:

Accounting Review, 2022, v. 97, n. 3, p. 25, doi. 10.2308/TAR-2018-0692

By:

Baik, Bok;
Gunny, Katherine A.;
Jung, Boochun;
Park, Duri

Publication type:

Article

Income Smoothing as Rational Equilibrium Behavior? A Second Look: A Response.

Published in:

Accounting Review, 2020, v. 95, n. 5, p. 265, doi. 10.2308/TAR-2019-0671

By:

Lambert, Richard A.

Publication type:

Article

Income Smoothing as Rational Equilibrium Behavior? A Second Look.

Published in:

Accounting Review, 2020, v. 95, n. 5, p. 211, doi. 10.2308/TAR-2017-0132

By:

Hemmer, Thomas

Publication type:

Article

Managerial Ability and Income Smoothing.

Published in:

Accounting Review, 2020, v. 95, n. 4, p. 1, doi. 10.2308/accr-52600

By:

Baik, Bok;
Choi, Sunhwa;
Farber, David B.

Publication type:

Article

Relationship-Specificity, Contract Enforceability, and Income Smoothing.

Published in:

Accounting Review, 2013, v. 88, n. 5, p. 1629, doi. 10.2308/accr-50489

By:

Dou, Yiwei;
Hope, Ole-Kristian;
Thomas, Wayne B.

Publication type:

Article

The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss Provisions.

Published in:

Accounting Review, 2013, v. 88, n. 1, p. 233, doi. 10.2308/accr-50264

By:

Kilic, Emre;
Lobo, Gerald J.;
Ranasinghe, Tharindra;
Sivaramakrishnan, K.

Publication type:

Article

Income Smoothing, Information Uncertainty, Stock Returns, and Cost of Equity.

Published in:

Review of Pacific Basin Financial Markets & Policies, 2013, v. 16, n. 3, p. -1, doi. 10.1142/S0219091513500203

By:

Chen, Linda H.

Publication type:

Article

The Impact of Industry-Specific Regulation on Income Smoothing Practice: Evidence from Indonesian Commercial Banks.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2018, v. 4, n. 1, p. 59

By:

Diantimala, Yossi

Publication type:

Article

The Impact of Environmental Uncertainty on Informativeness of Income Smoothing in Listed Companies in Tehran Stock Exchange (TSE).

Published in:

International Journal of Scientific Management & Development, 2015, v. 3, n. 7, p. 450

By:

Ansari, Abdolmahdi;
Hoseininasab, Hojat;
Pourgholamreza, Neda

Publication type:

Article

Lissage des résultats : les conclusions sontelles sensibles aux options méthodologiques ?

Published in:

Revue Management et Avenir, 2011, n. 41, p. 311, doi. 10.3917/mav.041.0311

By:

Mard, Yves;
Schatt, Alain

Publication type:

Article

DOES INCOME SMOOTHING AFFECT STOCK MARKET PRICE VOLATILITY? AN EMPIRICAL STUDY.

Published in:

International Journal of Business, Accounting & Finance, 2018, v. 12, n. 1, p. 29

By:

Obaidat, Ahmad N.

Publication type:

Article

Integrating Reputational Considerations in the Empirical Analysis of Dividend Smoothing Policy of Emerging Market Firms - A Quantile Regression Approach.

Published in:

Journal of Applied Economic Sciences, 2018, v. 13, n. 2, p. 561

By:

SYED, Karim Bux Shah;
ZAINIR, Fauzi Bin;
ISA, Mansor;
KATPER, Naveeda K.

Publication type:

Article

Bond Ratings and Income Smoothing in Brazil.

Published in:

Latin American Business Review, 2011, v. 12, n. 2, p. 59, doi. 10.1080/10978526.2011.592793

By:

Martinez, AntonioLopo;
Castro, Miguel AngelRivera

Publication type:

Article

Income smoothing: a study of the health sector's credit unions.

Published in:

Revista Brasileira de Gestão de Negócios, 2017, v. 19, n. 66, p. 627, doi. 10.7819/rbgn.v0i0.2617

By:

Bressan, Valéria Gama Fully;
de Souza, Douglas Coelho;
Bressan, Aureliano Angel

Publication type:

Article

SFAS 133 and income smoothing via discretionary accruals: The role of hedge effectiveness and market volatility.

Published in:

Journal of International Financial Management & Accounting, 2018, v. 29, n. 2, p. 105, doi. 10.1111/jifm.12070

By:

Tessema, Abiot;
Deumes, Rogier

Publication type:

Article

Pay as You Go: Prepaid Metering and Electricity Expenditures in South Africa<sup>†</sup>.

Published in:

American Economic Review, 2015, v. 105, n. 5, p. 237, doi. 10.1257/aer.p20151096

By:

Jack, B. Kelsey;
Smith, Grant

Publication type:

Article

Remittances and Income Smoothing.

Published in:

American Economic Review, 2011, v. 101, n. 3, p. 582, doi. 10.1257/aer.101.3.582

By:

Amuedo-Dorantes, Catalina;
Pozo, Susan

Publication type:

Article

The Relation between Income Smoothing, Earnings Persistence and IFRS Adoption.

Published in:

Brazilian Review of Finance / Revista Brasileira de Finanças, 2018, v. 16, n. 2, p. 251, doi. 10.12660/rbfin.v16n2.2018.62269

By:

Kolozsvari, Ana Carolina;
da Silva Macedo, Marcelo Alvaro

Publication type:

Article

Analysis of the Influence of Income Smoothing over Earnings Persistence in the Brazilian Market.

Published in:

Revista Contabilidade & Finanças - USP, 2016, v. 27, n. 72, p. 306, doi. 10.1590/1808-057x201602610

By:

Kolozsvari, Ana Carolina;
da Silva Macedo, Marcelo Alvaro

Publication type:

Article

The Relationship Between Board Interlocking and Income Smoothing Practices.

Published in:

Revista Contabilidade & Finanças - USP, 2016, v. 27, n. 70, p. 55, doi. 10.1590/1808-057x201501320

By:

Ribeiro, Flávio;
Douglas Colauto, Romualdo

Publication type:

Article

Effects of income smoothing practices on the conservatism of public companies listed on the BM&FBOVESPA.

Published in:

Revista Contabilidade & Finanças - USP, 2012, v. 23, n. 58, p. 65, doi. 10.1590/S1519-70772012000100005

By:

Feres de Almeida, José Elias;
Neto, Alfredo Sarlo;
Furieri Bastianello, Ricardo;
Zandomenigue Moneque, Eduardo

Publication type:

Article

Is Labor Related to the Duality of Earnings Smoothing?

Published in:

Sustainability (2071-1050), 2018, v. 10, n. 12, p. 4396, doi. 10.3390/su10124396

By:

Huang, Shengzhong;
Lyu, Chan;
Lin, Xiaojun

Publication type:

Article

Income smoothing and foreign asset holdings.

Published in:

Journal of Economics & Finance, 2010, v. 34, n. 1, p. 23, doi. 10.1007/s12197-008-9070-2

By:

Balli, Faruk;
Louis, Rosmy;
Osman, Mohammad

Publication type:

Article

Editorial.

Published in:

BAR: Brazilian Administration Review, 2011, v. 8, n. 1, p. 1

By:

Carneiro, Jorge

Publication type:

Article

The Influence of Dividend Policy and Income Tax on Income Smoothing.

Published in:

Accounting & Finance Review (AFR), 2019, v. 4, n. 1, p. 15, doi. 10.35609/afr.2019.4.1(3)

By:

Firnanti, Friska

Publication type:

Article

Sign reversal in the relationship between income smoothing and cost of debt.

Published in:

Journal of Business Finance & Accounting, 2018, v. 45, n. 1/2, p. 40, doi. 10.1111/jbfa.12295

By:

Amiram, Dan;
Owens, Edward

Publication type:

Article

Mandatory IFRS Adoption and Accounting Quality of European Banks.

Published in:

Journal of Business Finance & Accounting, 2011, v. 38, n. 3/4, p. 289, doi. 10.1111/j.1468-5957.2011.02242.x

By:

Gebhardt, Güunther;
Novotny-Farkas, Zoltan

Publication type:

Article

SMOOTHING BEHAVIOR OF FIRMS IN TIMES OF CRISIS: EMPIRICAL EVIDENCE FROM THE SPANISH ECONOMIC ENVIRONMENT.

Published in:

Annales Universitatis Apulensis - Series Oeconomica, 2013, v. 15, n. 2, p. 1

By:

Vladu, Alina Beattrice

Publication type:

Article

INVESTIGATING THE RELATIONSHIP BETWEEN OVERVALUATION OF STOCKS AND STOCKHOLDERS' EQUITY AND PROFIT-SMOOTHING IN TSE CEMENT AND AUTOMOBILE INDUSTRIES.

Published in:

CLEAR International Journal of Research in Commerce & Management, 2013, v. 4, n. 2, p. 25

By:

ASGARI, MOHAMMAD REZA;
SAHRAEI, SHAHIN

Publication type:

Article

Gerenciamento de resultados em cooperativas de crédito no Brasil.

Published in:

Brazilian Business Review (Portuguese Edition), 2013, v. 10, n. 4, p. 96

By:

Cardoso Maia, Saulo;
Fully Bressan, Valéria Gama;
Moura Lamounier, Wagner;
José Braga, Marcelo

Publication type:

Article

Earnings management in Brazilian credit unions.

Published in:

Brazilian Business Review (English Edition), 2013, v. 10, n. 4, p. 91, doi. 10.15728/bbr.2013.10.4.4

By:

Cardoso Maia, Saulo;
Fully Bressan, Valéria Gama;
Lamounier, Wagner Moura;
Braga, Marcelo José

Publication type:

Article

An Investigation of Earnings Management Through Marketing Actions.

Published in:

Management Science, 2011, v. 57, n. 1, p. 72, doi. 10.1287/mnsc.1100.1254

By:

Chapman, Craig J.;
Steenburgh, Thomas J.

Publication type:

Article

The poverty of solidarity: the size and structure of informal income smoothing among worker households in Helsinki, 1928.

Published in:

Scandinavian Economic History Review, 2011, v. 59, n. 2, p. 102, doi. 10.1080/03585522.2011.572585

By:

Saaritsa, Sakari

Publication type:

Article

مدى استخدام مماراسات تمهيد الدخل في قطاع الخدمات الأردني.

Published in:

Jordan Journal of Business Administration, 2014, v. 10, n. 4, p. 569

By:

الخوري, عبير فايز;
شخاترة, محمد زياد

Publication type:

Article

Are earnings announced early of higher quality?

Published in:

Accounting & Finance, 2015, v. 55, n. 1, p. 187, doi. 10.1111/acfi.12057

By:

Lee, Ho‐Young;
Mande, Vivek;
Son, Myungsoo;
Cahan, Steven

Publication type:

Article

Sources of earnings variability and their effect on earnings forecasts.

Published in:

Accounting & Finance, 2012, v. 52, p. 343, doi. 10.1111/j.1467-629X.2011.00444.x

By:

Tan, Hwee C.;
Sidhu, Baljit

Publication type:

Article

Saving on a Rainy Day? Income Smoothing and Procyclicality of Loan-Loss Provisions in Central European Banks.

Published in:

International Finance, 2015, v. 18, n. 1, p. 25, doi. 10.1111/1468-2362.12058

By:

Skała, Dorota

Publication type:

Article

INNOVATION FOCUSED STRATEGY AND EARNINGS MANAGEMENT.

Published in:

Economic & Business Review, 2017, v. 19, n. 1, p. 19, doi. 10.15458/85451.36

By:

JEPPSON, NATHAN;
SALERNO, DAVID

Publication type:

Article