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Keywords: earnings smoothness
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Journal Articles
Journal of International Accounting Research (2015) 14 (2): 151–180.
Published: 01 September 2015
... of earnings to be positively related to the relative importance of credit providers in our setting. More importantly, we predict this relation to be more pronounced in regimes with higher bankruptcy and contract enforcement costs. Finally, we hypothesize that earnings smoothness is negatively related...