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Bond ratings and income smoothing in Brazil
Martinez, Antonio Lopo; Castro, Miguel Angel Rivera - In: Latin American business review : journal of the … 12 (2011) 2, pp. 59-81
Persistent link: https://www.econbiz.de/10009297044
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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
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What do credit rating agencies tell us about earnings momentum?
Sarayut Rueangsuwan; Somchai Supattarakul - In: International journal of banking, accounting and … 13 (2023) 4, pp. 423-463
Persistent link: https://www.econbiz.de/10014435432
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Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Blaylock, Bradley; Shevlin, Terry; Wilson, Ryan J. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 91-120
Persistent link: https://www.econbiz.de/10009506465
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Does earnings management reflect real condition of listed companies or it does whitewashing
Yinghui, Bai; Yuanyuan, Xiong; Binru, Wang - In: Journal of investment and management : JIM 4 (2015) 5, pp. 228-236
Persistent link: https://www.econbiz.de/10011391785
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Stock options, idiosyncratic volatility, and earnings quality
Alam, Pervaiz; Liu, Min; Liu, Zhefeng; Peng, Xiaofeng - In: Review of Pacific Basin financial markets and policies 18 (2015) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10011300934
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Timing, earnings management and over-reaction around pure placings
Dionysiou, Dionysia - In: The European journal of finance 21 (2015) 7/9, pp. 646-671
Persistent link: https://www.econbiz.de/10011301204
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The effect of institutional factors on discontinuities in earnings distribution : public versus private firms in Japan
Shuto, Akinobu; Iwasaki, Takuya - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 283-317
Persistent link: https://www.econbiz.de/10011303031
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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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Voluntary vs. mandatory management earnings forecasts in IPOs
Gounopoulos, Dimitrios; Kraft, Arthur; Skinner, Frank S. - 2015
Persistent link: https://www.econbiz.de/10010527167