Hartlieb, Sven; Loy, Thomas - In: Accounting and finance 62 (2022) 3, pp. 3913-3950
This study investigates the impact of cost stickiness on income smoothing. Prior literature at the intersection between … management incentives. By considering income smoothing as the more complex earnings management strategy, we argue that resource … primarily restricts opportunistic income smoothing and that the relationship depends on other factors such as the level of …