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Citations for "Why Do Firms Smooth Earnings?"

by Anand Mohan Goel

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  1. Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
  2. Pagano, Marco & Volpin, Paolo, 2008. "Securitization, Transparency and Liquidity," Working Papers, University of Pennsylvania, Wharton School, Weiss Center 09-1, University of Pennsylvania, Wharton School, Weiss Center.
  3. Xiaowen Jiang, 2011. "The smoothing of pension expenses: a panel analysis," Review of Quantitative Finance and Accounting, Springer, Springer, vol. 37(4), pages 451-476, November.
  4. Fonseca, Ana Rosa & González, Francisco, 2008. "Cross-country determinants of bank income smoothing by managing loan-loss provisions," Journal of Banking & Finance, Elsevier, Elsevier, vol. 32(2), pages 217-228, February.
  5. Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," Working papers, University of Connecticut, Department of Economics 2004-09, University of Connecticut, Department of Economics.
  6. Jo, Hoje & Kim, Yongtae, 2007. "Disclosure frequency and earnings management," Journal of Financial Economics, Elsevier, Elsevier, vol. 84(2), pages 561-590, May.
  7. Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2006. "Earnings and capital management in alternative loan loss provision regulatory regimes," Banco de Espa�a Working Papers 0614, Banco de Espa�a.
  8. Huang, Pinghsun & Zhang, Yan & Deis, Donald R. & Moffitt, Jacquelyn S., 2009. "Do artificial income smoothing and real income smoothing contribute to firm value equivalently?," Journal of Banking & Finance, Elsevier, Elsevier, vol. 33(2), pages 224-233, February.
  9. Alina Beattrice Vladu & Dumitru Matis & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 9.
  10. Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
  11. Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2011. "Do dynamic provisions reduce income smoothing using loan Loss provisions?," Banco de Espa�a Working Papers 1118, Banco de Espa�a.
  12. L. Ruzhanskaia & S. Luk'ianov, 2011. "Characteristics of the Dividend Policy of Russian Companies and the Interests of Investors," Problems of Economic Transition, M.E. Sharpe, Inc., vol. 54(2), pages 75-92, June.
  13. Bouwman, Christa H.S., 2014. "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, Elsevier, vol. 41(C), pages 283-303.
  14. Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers, School of Economics and Business Administration, University of Navarra 05/12, School of Economics and Business Administration, University of Navarra.
  15. Mihir A. Desai, 2002. "The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation," NBER Working Papers 8866, National Bureau of Economic Research, Inc.
  16. Dovern, Jonas & Meier, Carsten-Patrick & Vilsmeier, Johannes, 2010. "How resilient is the German banking system to macroeconomic shocks?," Journal of Banking & Finance, Elsevier, Elsevier, vol. 34(8), pages 1839-1848, August.
  17. Laeven, Luc & Majnoni, Giovanni, 2003. "Loan loss provisioning and economic slowdowns: too much, too late?," Journal of Financial Intermediation, Elsevier, Elsevier, vol. 12(2), pages 178-197, April.
  18. Fan, Joseph P.H. & Gillan, Stuart L. & Yu, Xin, 2013. "Property rights, R&D spillovers, and corporate accounting transparency in China," Emerging Markets Review, Elsevier, Elsevier, vol. 15(C), pages 34-56.
  19. Jesus, Saurina & Gabriel, Jimenez, 2006. "Credit Cycles, Credit Risk, and Prudential Regulation," MPRA Paper 718, University Library of Munich, Germany.
  20. Ghosh, Dipankar & Olsen, Lori, 2009. "Environmental uncertainty and managers' use of discretionary accruals," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 188-205, February.
  21. Gabriel Jiménez & Jesús Saurina, 2005. "Credit cycles, credit risk, and prudential regulation," Banco de Espa�a Working Papers 0531, Banco de Espa�a.
  22. Cornett, Marcia Millon & McNutt, Jamie John & Tehranian, Hassan, 2009. "Corporate governance and earnings management at large U.S. bank holding companies," Journal of Corporate Finance, Elsevier, Elsevier, vol. 15(4), pages 412-430, September.
  23. Hsiang-Lin Chih & Chung-Hua Shen & Feng-Ching Kang, 2008. "Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence," Journal of Business Ethics, Springer, Springer, vol. 79(1), pages 179-198, April.
  24. Gabriel Jiménez & Jesús Saurina, 2006. "Credit Cycles, Credit Risk, and Prudential Regulation," International Journal of Central Banking, International Journal of Central Banking, International Journal of Central Banking, vol. 2(2), May.
  25. L. Ruzhanskaya & S. Lukyanov., 2010. "Dividend Policy of Russian Companies and the Investors’ Interests," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 3.
  26. Goldman, Eitan & Slezak, Steve L., 2006. "An equilibrium model of incentive contracts in the presence of information manipulation," Journal of Financial Economics, Elsevier, Elsevier, vol. 80(3), pages 603-626, June.
  27. Ilan Guttman & Ohad Kadan & Eugene Kandel, 2003. "Adding the Noise: A Theory of Compensation-Driven Earnings Management," Discussion Paper Series, The Center for the Study of Rationality, Hebrew University, Jerusalem dp355, The Center for the Study of Rationality, Hebrew University, Jerusalem.