The Relation between Income Smoothing, Earnings Persistence and IFRS Adoption
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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This paper examines, whether market participants differently assess the information uncertainty associated with earnings management depending on the degree of income smoothing. Hypothesis tests using annual data for 850 firms listed on German stock exchanges for the years 1990 to 2003 show that firm years with low (high) degrees of earnings management display lower (higher) degrees of informati...
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Corruption is almost exist in all human societies throughout thehistory. Any continuation of corruption in different ages made most ofresearchers and policy makers to consider corruption as an inevitablepart of human being challenges (Mukum, 2008).Administrative corruption is common in most developed and/orunder –developed countries.In other words, there is no country in the world that has note...
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ژورنال
عنوان ژورنال: Brazilian Review of Finance
سال: 2018
ISSN: 1984-5146,1679-0731
DOI: 10.12660/rbfin.v16n2.2018.62269