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Journal Articles
The Accounting Review (2022) 97 (3): 25–49.
Published: 01 May 2022
... to smooth temporary shocks to earnings and inform investors. Data Availability: All data are available from the public sources cited in the text. JEL Classifications: M41. 1 11 2018 1 7 2021 2022 earnings smoothing real activities management R&D expense earnings...