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Differential interpretations and earnings quality
Abdel-Meguid, Ahmed M.; Fernando, Guy D.; Schneible, … - In: Accounting horizons : a quarterly publication of the … 33 (2019) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10012117559
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Earnings information, arbitrage constraints, and the forecast dispersion anomaly
Kim, Soonho; Na, Haejung - In: Finance research letters 35 (2020), pp. 1-12
Persistent link: https://www.econbiz.de/10012439091
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Efficient contracting, earnings smoothing and managerial accounting discretion
Khalil, Mohamed; Simon, Jon - In: Journal of applied accounting research 15 (2014) 1, pp. 100-122
Persistent link: https://www.econbiz.de/10010384795
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How does market value earnings smoothing under uncertainty?
Yang, Minhua; Zhu, Hui - In: Applied financial economics 24 (2014) 19/21, pp. 1335-1345
Persistent link: https://www.econbiz.de/10010460157
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Stable shareholdings, the decision horizon problem and earnings smoothing
Shuto, Akinobu; Iwasaki, Takuya - In: Journal of business finance & accounting : JBFA 41 (2014) 9/10, pp. 1212-1242
Persistent link: https://www.econbiz.de/10010503637
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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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Private control benefits and informative earnings smoothing : evidence from dual class share firms
Tinaikar, Surjit - In: Journal of international accounting research 16 (2017) 3, pp. 35-57
Persistent link: https://www.econbiz.de/10011819838
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Risk reporting and earnings smoothing : signaling or managerial opportunism?
Monjed, Hend; Ibrahim, Salma; Jørgensen, Bjørn N. - In: Review of accounting & finance 21 (2022) 5, pp. 377-397
Persistent link: https://www.econbiz.de/10013454871
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Board committees, CEO compensation, and earnings management
Laux, Christian (contributor); Laux, Volker (contributor) - 2007
We analyze the effect of committee formation on how corporate boards perform two main functions: setting CEO pay and overseeing the financial reporting process. The use of performance-based pay schemes induces the CEO to manipulate earnings, which leads to an increased need for board oversight....
Persistent link: https://www.econbiz.de/10003530304