Corporate net income smoothing : a variance decomposition approach
Antonio Renzi, Pietro Taragoni, Gianluca Vagnani
| Year of publication: |
2024
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|---|---|
| Authors: | Renzi, Antonio ; Taragoni, Pietro ; Vagnani, Gianluca |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 69.2024, 1, Art.-No. 106041, p. 1-8
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| Subject: | Sales shocks | Net income smoothing channels | Net income and dividend smoothing | Variance decomposition approach | Risk transfer | Dividende | Dividend | Dekompositionsverfahren | Decomposition method | Gewinn | Profit | Schock | Shock | Theorie | Theory | Einkommen | Income | Risiko | Risk | Bilanzpolitik | Accounting policy |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.106041 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015078440