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Keywords: Earnings informativeness
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Journal Articles
Religion and income smoothing
Available to Purchase
Journal of Applied Accounting Research (2026) 27 (1): 38–63.
Published: 09 May 2025
... in income smoothing can aid in evaluating earnings information and making more informed investment decisions. Originality/value We examine the influence of religious norms in counties where firms are headquartered on managers’ attitudes toward income smoothing within a single-country context. Our...
