1-1 of 1
Keywords: earnings predictability
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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...