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Keywords: income smoothing
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Journal Articles
The Accounting Review (2020) 95 (5): 211–226.
Published: 01 September 2020
...Thomas Hemmer ABSTRACT In this paper I revisit the issue of real income smoothing in the setting used by Lambert (1984) . I demonstrate that the particular effect identified in his paper is actually an error: under his assumptions, there is no input-driven equilibrium income smoothing of the type...
Journal Articles
The Accounting Review (2020) 95 (5): 265–278.
Published: 01 September 2020
...Richard A. Lambert ABSTRACT This paper responds to Hemmer's (2020) critique of Lambert's (1984) paper on income smoothing. Lambert develops and analyzes a two-period agency model in which he shows income smoothing, defined as the second-period action being a decreasing function of the first...
Journal Articles
The Accounting Review (2020) 95 (4): 1–22.
Published: 01 July 2020
...Bok Baik; Sunhwa Choi; David B. Farber ABSTRACT In this study, we investigate whether managerial ability is related to income smoothing and, if so, whether smoothing associated with managerial ability improves the informativeness of earnings and stock prices about future performance. Using a large...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (4): 1437–1467.
Published: 01 July 2015
... and regulatory shocks. Overall, our results suggest that a material change in an accounting rule regarding derivatives can influence the level and volatility of reported earnings, as well as the method of income smoothing. JEL Classifications: G32; M41; M48 Editor's note...
Journal Articles
The Accounting Review (2013) 88 (5): 1629–1656.
Published: 01 September 2013
... implicit claims and maintain long-term relationships. We predict that firms engage in income smoothing to send such a signal to their suppliers. Consistent with these expectations, we find that firms that both reside in countries with weak contract enforceability and operate in industries with a greater...