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...

a simple but novel and applicable approach is proposed to solve the problem of smoothing effect of ordinary kriging estimate which is widely used in mining and earth sciences. it is based on transformation equation in which z scores are derived from ordinary kriging estimates and then rescaled by the standard deviation of sample data and the sample mean is added to the result. it bears the grea...

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...

Multi-voxel pattern analyses (MVPA) are often performed on unsmoothed data, which is very different from the general practice of large smoothing extents in standard voxel-based analyses. In this report, we studied the effect of smoothing on MVPA results in a motor paradigm. Subjects pressed four buttons with two different fingers of the two hands in response to auditory commands. Overall, indep...

the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...

A technique is proposed for smoothing a broken line fit, with known break points, to observational data. It will be referred to as “broken line smoothing”. The smoothness term is defined by means of the angles formed by the consecutive segments of the broken line, and is given an adjustable weight. The roughness of the resulting broken line can then be controlled by appropriately tuning the wei...