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Keywords: earnings smoothingClose
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 25–49.
Published: 01 May 2022
...Bok Baik; Katherine A. Gunny; Boochun Jung; Duri Park ABSTRACT We examine whether income smoothing via R&D management is associated with more informative earnings. While the literature finds earnings smoothing through accruals improves earnings informativeness, it is unclear whether smoothing...