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Keywords: Income smoothing
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Journal Articles
Income smoothing and firm value in a regulated market: the moderating effect of market risk
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2021) 6 (3): 296–308.
Published: 18 February 2021
...Segun Abogun; Ezekiel Aiyenijo Adigbole; Titilope Esther Olorede Purpose This study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence of accounting scandals resulting in the collapse...
