Search Results - subject:"Income smoothing"

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of Economics, Finance and Administrative Science 29 (2024) 57, pp. 5-20

Purpose - This study examines the impact of competition and concentration on bank income smoothing in Central and … competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are … negatively related to bank competition and concentration. The authors find no evidence for income smoothing using LLPs in a high …

Persistent link: https://www.econbiz.de/10014516401

Income smoothing and overvaluation

Cha, Sang Kwon - In: Global Business & Finance Review (GBFR) 29 (2024) 5, pp. 72-87

Purpose: This research evaluates two views of the effect of income smoothing on stock overvaluation. There is a view … that income smoothing impairs the usefulness of profit information by distorting the economic substance of a company. While … another view is income smoothing can serve as a means of conveying classified information within a company. With the two views …

Persistent link: https://www.econbiz.de/10015098959

Income smoothing and overvaluation

Cha, Sang Kwon - In: Global business and finance review 29 (2024) 5, pp. 72-87

Persistent link: https://www.econbiz.de/10015066481

Government subsidies and income smoothing

Pappas, Kostas; Walker, Martin; Xu, Alice Liang; Zeng, Cheng - In: Contemporary accounting research : the journal of the … 41 (2024) 3, pp. 1477-1512

Persistent link: https://www.econbiz.de/10015156963

Corporate net income smoothing : a variance decomposition approach

Renzi, Antonio; Taragoni, Pietro; Vagnani, Gianluca - In: Finance research letters 69 (2024) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10015078440

Impact of competition and concentration on bank income smoothing in Central and Eastern European countries

Shala, Albulena; Ozili, Peterson K.; Ahmeti, Skender - In: Journal of economics, finance & administrative science 29 (2024) 57, pp. 5-20

Purpose This study examines the impact of competition and concentration on bank income smoothing in Central and Eastern … competition and concentration on bank income smoothing in 17 CEEs from 2004 to 2015. Findings Loan loss provisions (LLPs) are … negatively related to bank competition and concentration. The authors find no evidence for income smoothing using LLPs in a high …

Persistent link: https://www.econbiz.de/10014506804

Bank income smoothing behaviours under expansionary and recessionary economic environments : new evidence using micro-data sample

Aggelopoulos, Eleftherios; Papageorgiou, Theofanis; … - 2024

Persistent link: https://www.econbiz.de/10015337789

The impact of shareholder litigation risk on income smoothing

Li, Yiwei; Song, Wei; Sun, Tingyu; Zhang, Qingjing - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1379-1413

Persistent link: https://www.econbiz.de/10014424371

Identifying the moderating role of income smoothing and credit quality towards corporate governance and determinants

Honey, Damian; Nosheen, Safia; Farid, Saqib - In: Iranian economic review : journal of University of Tehran 27 (2023) 3, pp. 855-894

Persistent link: https://www.econbiz.de/10015400827

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

attributes (AUFA) and income smoothing (IS). The study employed 616 firm-year observations from 2013 to 2019 and robust logistic …

Persistent link: https://www.econbiz.de/10014505672

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