Relationship between income smoothing and earnings announcement
Year of publication: |
2022
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Authors: | Palupi, Agustin |
Published in: |
Environmental, social, and governance perspectives on economic development in Asia ; part A. - Bingley, UK : emerald Publishing, ISBN 978-1-80117-595-1. - 2022, p. 185-193
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Subject: | Earnings response coefficient | income smoothing | earnings persistence | systematic risk | audit quality | growth | firm size and leverage | Gewinn | Profit | Betriebsgröße | Firm size | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Einkommen | Income | Ankündigungseffekt | Announcement effect | Schätzung | Estimation | Risiko | Risk | Wirtschaftsprüfung | Financial audit | Gewinnermittlung | Profit determination | Kapitalstruktur | Capital structure | Börsenkurs | Share price |
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