Both prior research and the popular financial press suggest that earnings smoothing is associated with higher valuations, per dollar of reported earnings. Apparently, smoothing causes reported earnings to be a less noisy measure of “permanent” earnings that can be sustained over the longterm. We extend those results to examine whether earnings smoothing is associated with higher valuations per ...

the management of the firms with the high incremental debt usually has more incentives to satisfy the creditors via the earning management. of course, the demand of annually auditing reports by professional auditing institutions that is one of the provider's (creditor's) conditions, cause to management face chief limitations and forbiddances in the field of earning management. accordi...

In this paper we take a new look at smoothing Newton methods for solving the nonlinear complementarity problem (NCP) and the box constrained variational inequalities (BVI). Instead of using an infinite sequence of smoothing approximation functions, we use a single smoothing approximation function and Robinson’s normal equation to reformulate NCP and BVI as an equivalent nonsmooth equation H(u, ...

We present an effective and easy-to-implement angle-based smoothing scheme for triangular, quadrilateral and tri-quad mixed meshes. For each mesh node our algorithm compares all the pairs of adjacent angles incident to the node and adjusts these angles so that they become equal in the case of a triangular mesh and a quadrilateral mesh, or they form the ideal ratio in the case of a tri-quad mixe...

Smoothing algorithms allow to reduce artifacts from mesh generation, but often degrade accuracy. Thus, we present a method that identifies staircase artifacts which result from image inhomogeneities and binary segmentation in medical image data for subsequent removal by adaptive mesh smoothing. This paper makes the following specific contributions: caps, which are flat regions, resulting from s...

In Continuous Speech Recognition (CSR) systems a Language Model (LM) is required to represent the syntactic constraints of the language. Then a smoothing technique needs to be applied to avoid null LM probabilities. Each smoothing technique leads to a different LM probability distribution. Test set perplexity is usually used to evaluate smoothing techniques but the relationship with acoustic mo...

In this paper, we consider the problem of online smoothing of live video transmissions, where low latency is critical. To address the low latency requirement, our approach is to wait for a small smoothing window of video frames to be generated, and smooth them prior to their transmission. We present two classes of techniques that adapt an optimal offline algorithm[11] for online use: jumping wi...

INTRODUCTION Rate smoothing algorithms, while known to help prevent ventricular tachyarrhythmias in some patients, have been shown to result in underdetection of ventricular tachycardia (VT) due to interaction between bradycardia pacing and tachycardia detection parameters. A new algorithm named Bradycardia Tachycardia Response (BTR) has been developed in order to prevent rate smoothing-induced...

background : kernel smoothing method is a non-parametric or graphical method for statistical estimation. in the present study was used a kernel smoothing method for finding the death hazard rates of patients with acute myocardial infarction. methods : by employing non-parametric regression methods, the curve estimation, may have some complexity.  in this article, four indices of epanechnikov, b...

Smoothing overcomes the so-called sparse data problem, that is, many events that are plausible in reality are not found in the data used to estimate probabilities. When using maximum likelihood estimates, unseen events are assigned zero probability. In case of information retrieval, most events are unseen in the data, even if simple unigram language models are used (see N-GRAM MODELS): Document...