Income smoothing in banks and insurance companies and its impact on earnings per share – evidence from Jordan
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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The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...
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Because in the theory of economics, the value of a company is based on the current value of future cash flows and profit is used as a substitute for cash flows, profit forecasting is of particular importance. In the research, the effect of rounding and revision in predicting earnings per share on the investors' attention in Iran has been investigated. After designing the investors' attention as...
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abstract u.s. attack to afghanistan after 9/11 provided opportunities for us who tried to become the dominant power after collapse of ussr and bipolar world. thinkers like fukuyama believed american liberal democrats thought would be universally accepted without resistances. liberal democracy is the best and final model of governance; in this regard, united state has moral responsibilities for...
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ژورنال
عنوان ژورنال: Banks and Bank Systems
سال: 2019
ISSN: 1816-7403,1991-7074
DOI: 10.21511/bbs.14(4).2019.12