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Can effective tax rates mediate the effect of profitability and debts on income smoothing?

Savitri, Enni - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 89-100

Persistent link: https://www.econbiz.de/10012158931

Earnings management and R&D costs capitalization : evidence from Russian and German markets

Garanina, Tatiana; Nikulin, Egor; Frangulantc, Oksana - In: Investment management and financial innovations 13 (2016) 1, pp. 206-214

Persistent link: https://www.econbiz.de/10011647187

What values more? : agency costs or accrual quality

Saini, Jagjit S.; Arugaslan, Onur; DeMello, James - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 22-38

Persistent link: https://www.econbiz.de/10011724539

Types of investor uncertainty and the cost of equity capital

Larson, Chad R.; Resutek, Robert J. - In: Journal of business finance & accounting : JBFA 44 (2017) 9/10, pp. 1169-1193

Persistent link: https://www.econbiz.de/10011820397

Income smoothing and the cost of debt

Li, Si; Richie, Nivine - In: China journal of accounting research : CJAR 9 (2016) 3, pp. 175-190

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market. This paper investigates the effect of income smoothing on the debt market. Using the Tucker-Zarowin (TZ) statistic of income smoothing, we find that firms with higher income smoothing rankings...

Persistent link: https://www.econbiz.de/10011844640