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Keywords: future earnings response coefficientClose
Journal: The Accounting Review
The Accounting Review (2022) 97 (3): 25–49.
Published: 01 May 2022
... 2021 2022 earnings smoothing real activities management R&D expense earnings predictability earnings informativeness future earnings response coefficient Earnings smoothing is defined as managers' use of strategic reporting to dampen fluctuations of realized earnings...