Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? : discerning opportunity and incentive to report smooth earnings
Devon Erickson, Max Hewitt, Laureen A. Maines
| Year of publication: |
May 2017
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| Authors: | Erickson, Devon ; Hewitt, Max ; Maines, Laureen A. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 92.2017, 3, p. 137-154
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| Subject: | smooth earnings | earnings management | opportunity | incentive | risk judgments | Theorie | Theory | Bilanzpolitik | Accounting policy | Gewinn | Profit | Volatilität | Volatility | Cash Flow | Cash flow |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51568 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011691531