Income Smoothing Using Reserve Accounts By Japanese Companies

Loss Reserve Errors, Income Smoothing and Investment Risk of Property and Casualty Insurance Companies

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...

Adaptation to e-Learning by Japanese companies

This paper describes what Japanese corporations need to address in adapting to e-Learning. Some of the issues involve changing corporate culture, re-engineering training processes, and understanding the Digital Divide within the company.

survey of efficiency of modern and traditional liquidity indexes in forecasting income smoothing of companies

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Remittances and Income Smoothing

Remittances and Income Smoothing Due to inadequate savings and binding borrowing constraints, income volatility can make households in developing countries particularly susceptible to economic hardship. We examine the role of remittances in either alleviating or increasing household income volatility using Mexican household level data over the 2000 through 2008 period. We correct for reverse ca...