Purpose-We examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt. Design/methodology/approach-Our sample comprises 61 non-financial companies listed on the Egyptian Stock Exchange for the years 2004-2011. We use discretionary accruals as a proxy for artificial income smoothing and income/loss from asset sales as a proxy for real income smoothing. Findings-We add to the literature in three crucial respects. First, we show that corporate governance reform did not mitigate real income smoothing. Second, we show that managers did not smooth earnings using discretionary accruals during the period of corporate governance reform. Third, we ...
Management can utilize flexibilities for manipulating financial statements in order to mislead stak...
Financial statements of listed firms are analyzed by financial analysts and investors. In this case,...
The purpose of this research is to obtain empirical evidence about the factors that influence income...
Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus pla...
Income smoothing is deliberate actions of management to prevent sharp decreases and increases in an ...
Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooper...
Firms often attempt to control fluctuations in reported earnings and steer them to levels they consi...
This study examines the effects of taxation on managers' income smoothing activities. Risk-averse ma...
This study examines the links between corporate governance, income smoothing, and informativeness in...
The current study examines the relationship between Historical Cost Accounting (HCA) and real earnin...
The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. ...
This study presents a comprehensive evaluation of managerial choice of discretionary accounting meth...
This thesis adopts an informational perspective to explain why managers with private information eng...
A quantitative study was conducted to examine the effect of executive compensation, good corporate g...
We examine whether income smoothing via R&D management is associated with more informative earni...
Management can utilize flexibilities for manipulating financial statements in order to mislead stak...
Financial statements of listed firms are analyzed by financial analysts and investors. In this case,...
The purpose of this research is to obtain empirical evidence about the factors that influence income...
Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus pla...
Income smoothing is deliberate actions of management to prevent sharp decreases and increases in an ...
Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooper...
Firms often attempt to control fluctuations in reported earnings and steer them to levels they consi...
This study examines the effects of taxation on managers' income smoothing activities. Risk-averse ma...
This study examines the links between corporate governance, income smoothing, and informativeness in...
The current study examines the relationship between Historical Cost Accounting (HCA) and real earnin...
The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. ...
This study presents a comprehensive evaluation of managerial choice of discretionary accounting meth...
This thesis adopts an informational perspective to explain why managers with private information eng...
A quantitative study was conducted to examine the effect of executive compensation, good corporate g...
We examine whether income smoothing via R&D management is associated with more informative earni...
Management can utilize flexibilities for manipulating financial statements in order to mislead stak...
Financial statements of listed firms are analyzed by financial analysts and investors. In this case,...
The purpose of this research is to obtain empirical evidence about the factors that influence income...