A Theory of Income Smoothing When Insiders Know More Than Outsiders
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- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.
- 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.
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More about this item
JEL classification:
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- O43 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Institutions and Growth
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