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Why Do Firms Smooth Earnings? · Study

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PreprintWhy Do Firms Smooth Earnings?

Anand M. Goel2000

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Preprintgreen2000

Why Do Firms Smooth Earnings?

Anand M. Goel · Anjan V. Thakor

27 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

1985Continuous Auctions and Insider Trading 1977The Determination of Financial Structure: The Incentive-Signalling Approach 1994Accounting earnings and cash flows as measures of firm performance 1982Sequential Equilibria 1996The pricing of discretionary accruals 1997Smoothing income in anticipation of future earnings 1988An Explanation for Accounting Income Smoothing 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents

Cited by

2011A Theory of Income Smoothing When Insiders Know More than Outsiders 2015The Effects of Capital on Bank Lending in Large EU Banks – The Role of Procyclicality, Income Smoothing, Regulations and Supervision 2010The Relationship between Corporate Social Performance and Earnings Management 2019The Impact of Audit Committee Characteristics on the Creative Accounting Practices Reduction in Jordanian Commercial Banks

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2003Why Do Firms Smooth Earnings?*article · 14 shared references 2006On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerlandarticle · 7 shared references 2011Environmental uncertainty and the market pricing of earnings smoothnessarticle · 7 shared references 2004Income Smoothing and Sophisticated Investor Preferencespreprint · 7 shared references 2008Environmental uncertainty and managers’ use of discretionary accrualsarticle · 6 shared references 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Frameworkarticle · 6 shared references

Details

Year2000

Typepreprint

Published2000-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.231489

openalex_workW1983263643

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