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Keywords: earnings predictability
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Journal Articles
The Accounting Review (2022) 97 (3): 25–49.
Published: 01 May 2022
... to smooth earnings is opportunistic. In contrast to this common view, we show firms use R&D-based smoothing to communicate private information about future earnings and increase earnings predictability. However, our results do not hold in subsamples that likely represent opportunism (e.g., higher stock...