تصفح Accounting & Information Systems حسب الموضوع "Earnings smoothing"
السجلات المعروضة 1 -- 1 من 1
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Risk reporting and earnings smoothing: signaling or managerial opportunism?
( 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 ...