The impact of income smoothing on earnings quality in emerging markets
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چکیده
منابع مشابه
the impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran
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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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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: Journal of Accounting in Emerging Economies
سال: 2015
ISSN: 2042-1168
DOI: 10.1108/jaee-04-2011-0011