Curcio, Domenico; Dyer, Douglas; Gallo, Angela; … - In: Managerial Finance 40 (2014) 10, pp. 987-1006
financial statements data, the authors test for income smoothing and capital management hypotheses, and detect differences in …. Findings – The authors find support for the income smoothing hypothesis, but not for the capital management one. Chinese listed … banks appear to be less risky and less involved in income smoothing to shift their risk, when compared to unlisted credit …