The impact of shareholder litigation risk on income smoothing
Year of publication: |
2023
|
---|---|
Authors: | Li, Yiwei ; Song, Wei ; Sun, Tingyu ; Zhang, Qingjing |
Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 61.2023, 4, p. 1379-1413
|
Subject: | Class action lawsuits | Earnings volatility | Income smoothing | Shareholder litigation | Zivilprozess | Civil litigation | Gewinn | Profit | Bilanzpolitik | Accounting policy | Aktionäre | Shareholders | Volatilität | Volatility | Shareholder Value | Shareholder value | Corporate Governance | Corporate governance | Börsenkurs | Share price | Gerichtliche Prozesskosten | Litigation costs |
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