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Earnings' Quality and Smoothing · Study

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PreprintEarnings' Quality and Smoothing

Michael T. Kirschenheiter2006

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Preprintgreen2006

Earnings' Quality and Smoothing

Michael T. Kirschenheiter · Nahum D. Melumad

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

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Accounting Theory and Financial Reporting

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents 2002Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?1995Earnings management and firm valuation under asymmetric information 2001Reporting Discretion and Private Information Communication through Earnings 1999Whisper forecasts of quarterly earnings per share

Cited by

2002Does Income Smoothing Make Stock Prices More Informative?2007Corporate governance efficiency: an indexing approach using the stochastic frontier analysis 2006Financial Information and Earnings Quality: A Literature Review 2017Factors influencing accounting conservatism in banks: the UAE case 2010Earnings Quality Constructs and Measures

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2010Line-Item Analysis of Earnings Qualityarticle · 7 shared references 2017How Does Intentional Earnings Smoothing Vary With Managerial Ability?article · 5 shared references 2019Managerial Ability and Income Smoothingarticle · 5 shared references 2017Managerial Equity Holdings and Income Smoothing Incentivesarticle · 5 shared references 2014Earnings Smoothing: For Good or Evil?preprint · 5 shared references 2015Firms’ earnings smoothing, corporate social responsibility, and valuationarticle · 4 shared references

Details

Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations45

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.930445

openalex_workW2342264809

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2020

The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries

2017Fair value accounting and earnings quality (EQ) in banking sector: Evidence from Europe

2012The Impact of Earnings Quality and Income Smoothing on the Performance of Companies Listed in Tehran Stock Exchange