Purpose This study aims to examine the impact of income smoothing on the value of firms in
a regulated security market, moderated by market risk. This is based on the prevalence of …

基于资源和能力视角, 以2010~ 2018 年中国上市家族企业为样本, 探究中国上市家族企业引入
境外投资者对其企业国际化的内在影响机制. 研究发现: 境外投资者的存在和多元化可显著提升 …

We examine how the threat of exit by non‐blockholders (investors with ownership< 5%)
relates to firms' income smoothing. Unlike informed blockholders, non‐blockholders lack …

The process of withholding potential losses in insurance is a mechanism that facilitates
income smoothing. It is a prominent subject in accounting research, often discussed as a …

This study aims to measure the earnings quality (EQ) in the Gulf Cooperation Council (GCC)
countries using a sample of 1827 firm-year observations from 2008 to 2016 by using nine …

Tujuan penelitian: Penelitian ini bertujuan untuk menguji pengaruh cash holding, bonus
plan, kepemilikan institusional, dan profitabilitas terhadap perataan laba pada perusahaan …

Kâr düzleştirme uygulamaları yıllar itibariyle istikrarlı bir kâr dağıtımı sağlayarak az riskli ve
yüksek getirili bir işletme algısı yaratmayı ve kârın yüksek olduğu dönemlerde kârın düşük …

Contribution/Originality: This study examines the role of ownership structure on the
relationship between board and earnings management, which is one of the very few studies …

The study investigated how the Covid-19 pandemic affected lecturers' views on income and
satisfaction in private Nigerian universities in Kwara State. It aimed to understand this impact …

Tujuan dari penelitian ini untuk meneliti kinerja perusahaan, corporate governance,
leverage dan ukuran perusahaan terhadap real earnings management pada perusahaan …