Relationship between income smoothing and earnings announcement
Year of publication: |
2022
|
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Authors: | Palupi, Agustin |
Published in: |
Environmental, social, and governance perspectives on economic development in Asia ; part A. - Bingley, UK : emerald Publishing, ISBN 978-1-80117-595-1. - 2022, p. 185-193
|
Subject: | Earnings response coefficient | income smoothing | earnings persistence | systematic risk | audit quality | growth | firm size and leverage | Gewinn | Profit | Betriebsgröße | Firm size | Bilanzpolitik | Accounting policy | Ankündigungseffekt | Announcement effect | Wirtschaftsprüfung | Financial audit | Einkommen | Income | Gewinnprognose | Earnings announcement |
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