Income Smoothing, Earnings Quality and Firm Valuation
- 10 November 2004
- journal article
- Published by Wiley in Journal of Business Finance & Accounting
- Vol. 31 (9-10), 1525-1557
- https://doi.org/10.1111/j.0306-686x.2004.00583.x
Abstract
No abstract availableKeywords
This publication has 22 references indexed in Scilit:
- Earnings Quality and Financial Reporting Credibility: An Empirical InvestigationSSRN Electronic Journal, 1999
- Market Rewards Associated with Patterns of Increasing EarningsJournal of Accounting Research, 1999
- Dividend Changes and Earnings QualitySSRN Electronic Journal, 1999
- POST‐ANNOUNCEMENT DRIFT AND INCOME SMOOTHING: FINNISH EVIDENCEJournal of Business Finance & Accounting, 1996
- A MARKET BASED ANALYSIS OF INCOME SMOOTHINGJournal of Business Finance & Accounting, 1995
- A Theory of Income and Dividend Smoothing Based on Incumbency RentsJournal of Political Economy, 1995
- EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACHJournal of Business Finance & Accounting, 1994
- INCOME SMOOTHING BY ECONOMY SECTORJournal of Business Finance & Accounting, 1990
- Patterns of Institutional Investment, Prudence, and the Managerial "Safety-Net" HypothesisJournal of Risk and Insurance, 1989
- THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORSJournal of Business Finance & Accounting, 1984