Browsing Accounting & Information Systems by Author "Ibrahim, Salma"
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Risk reporting and earnings smoothing: signaling or managerial opportunism?
Monjed, Hend; Ibrahim, Salma; Jørgensen, Bjørn N. ( Emerald , 2022 , Article)Purpose: The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure and earnings smoothing. Design/met ...