earnings-smoothing
Earnings Smoothing as Information Signaling or Garbling: A Review of Literature
... to earnings smoothing have been around for more than six ...smooth earnings signal stable corporate management to the shareholders and creditors, the study on corporate earnings ...
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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions
... reported earnings is examined by a large empirical literature and the literature report mixed conclusions (Ahmed et al, 1999; Lobo and Yang, 2001; Bikker and Metzemakers, 2005; Anandarajan et al, 2007; Fonseca and ...
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Loan Loss Provisions, Earnings Smoothing and Capital Management Under IFRS: The Case of Deposit Money Banks in Nigeria
... define earnings smoothing as “the deliberate dampening of fluctuations about some level of earnings which is considered to be normal for the firm” ...reported earnings of the firm over time. ...
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Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria
... to earnings manipulation by bank ...high earnings and to understate LLPs to increase low earnings, and this behaviour is referred to as income or earnings smoothing behaviour, hence, ...
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The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework
... outside earnings due to their differential treatment under no hedge ...manipulate earnings management to achieve smoother earnings by deferring to report loan loss accruals and escalating the ...
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Earnings Smoothing and Bankruptcy Risk in Liquidating Private Firms
... Keywords: earnings Smooth earnings are preferred by managers and creditors because they represent a stable business operations as well as low loan default risks and thus creditors reward firms which have ...
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RELATIONSHIP BETWEEN FIRM VALUATION, BUSINESS PRACTICES AND EARNINGS MANAGEMENT: A META-ANALYSIS
... justifies earnings management within limits, however if practiced aggressively may lead to fraud and question the credibility of the firm (Ziv, ...real earnings management (Roychowdhury, 2006, Ge & Kim, ...
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Earnings Management through Tax Reserves and Auditor-Provided Tax Services
... investigates earnings management through tax reserves by examining the relationship between changes in tax reserves and pre-managed earnings (the earnings before the change of tax reserves), while ...
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Univariate Time Series Analysis of Second Hand Car Importation in Zambia
... Four model-selection metrics to evaluate the performance of the estimated Ex- ponential Smoothing models and the estimated ARIMA model are used. The best fit model is one with a high number of smaller errors. ...
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Phantom : a smoothed particle hydrodynamics and magnetohydrodynamics code for astrophysics
... maximum smoothing length for all the particles contained within the node, point- ers to the two node children and the parent node, and, if self-gravity is used, the total mass in the node as well as the quadrupole ...
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Title: A REVIEW ARTICLE ON NAIVE BAYES CLASSIFIER WITH VARIOUS SMOOTHING TECHNIQUES
... Abstract- Naive Bayes is very popular in commercial and open-source anti-spam e-mail filters. There are, however, several forms of Naive Bayes, something the anti-spam literature does not always acknowledge. We discuss ...
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Assessment of accounting information, market value, cost of equity and moderating effect of intellectual capital
... between earnings attributes and Cost of Equity (Francis et ...of earnings leads to reduction of the ...of earnings and ...of earnings has a negative effect on ...of earnings literature, ...
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Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
... unmanaged earnings into reported earnings toward an earnings benchmark as a result of cookie-jar earnings ...upward earnings management by “just-missed” ...
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Perceptions Of Corporate Social Responsibility In The Capital Market
... influences earnings quality and older firms are more likely to be stable and have fewer problems with info rmation asymmetry, which suggests higher ERCs (Ghosh and Moon ...constraining earnings management ...
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Smoothing Parameter Selection for Nonparametric Regression Using Smoothing Spline
... We also explored most of the selection methods that are not used in our simulation. Har- dle, Hall and Marron [9] recommended that AI C(λ), F P E(λ), and SH (λ) should not be used because of their trivial minimum at the ...
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Prediction of Hits in E commerce based on Exponential Smoothing Technique
... Exponential Smoothing model when data changes more smoothly; Choose Second Exponential Smoothing model when data change to be linear; Choose Third Exponential Smoothing model when data change to be a ...
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Component selection and smoothing in smoothing spline analysis of variance models -- COSSO
... it is the sum of component norms. Our method will be referred to as the COmponent Selection and Smoothing Operator (COSSO). The general methodology is introduced in Section 2, where we also prove the existence of ...
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The Optimal Level of Earnings Management Deterrence
... of earnings management have been known to include the distortion of real investment decisions (resulting in inefficient allocation of resources), as well as deadweight loss incurred by the firms to manage ...of ...
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An Investigation of the Relationship between Earnings Management and Financial Ratios (Panel Data Approach)
... that earnings management occurs when manger use judgment in financial reporting and transactions’ configuration to modify or change financial reporting in order to deviate financial statements from the actual ...
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MATHEMATICAL MORPHOLOGY BASED CHARACTERIZATION OF BINARY IMAGE
... the smoothing pattern of image will be to have smaller disjoint dilation asymmetry sets as ite- rations of multiscale smoothing ...multiscale smoothing of X by expansion in terms of zonal rings ...
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