Bank income smoothing, ownership concentration and the regulatory environment
نویسندگان
چکیده
منابع مشابه
Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran
Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...
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ژورنال
عنوان ژورنال: Journal of Banking & Finance
سال: 2014
ISSN: 0378-4266
DOI: 10.1016/j.jbankfin.2013.12.001