Income Smoothing, Earnings Management and the Credibility of Accounting Information
نویسندگان
چکیده
منابع مشابه
Income Smoothing, Investor Reaction and Earnings Persistence
The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...
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Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...
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چکیده ندارد.
15 صفحه اولthe impact of income smoothing on the future earnings response coefficients coefficient with the effect of moderating different information environments
the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...
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ژورنال
عنوان ژورنال: International Journal of Business, Economics and Management
سال: 2021
ISSN: 2312-5772,2312-0916
DOI: 10.18488/journal.62.2021.84.292.306