The impact of shareholder litigation risk on income smoothing
Yiwei Li, Wei Song, Tingyu Sun, Qingjing Zhang
| Year of publication: |
2023
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|---|---|
| Authors: | Li, Yiwei ; Song, Wei ; Sun, Tingyu ; Zhang, Qingjing |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 61.2023, 4, p. 1379-1413
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| Subject: | Class action lawsuits | Earnings volatility | Income smoothing | Shareholder litigation | Zivilprozess | Civil litigation | Volatilität | Volatility | Aktionäre | Shareholders | Bilanzpolitik | Accounting policy | Gewinn | Profit | Corporate Governance | Corporate governance | Risiko | Risk | Shareholder Value | Shareholder value | Börsenkurs | Share price | Theorie | Theory | Rechtsprechung | Court decisions |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-023-01193-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014424371