...Hui L. James; Thanh Ngo; Ziyun Yang Purpose This paper empirically tests the competing hypotheses regarding the influence of local religion on managerial income smoothing decisions. On the one hand, managers of firms in more religious regions may be more inclined to engage in income smoothing...

...Awad Elsayed Awad Ibrahim; Tarek Abdelfattah; Khaled Hussainey Purpose The authors examine whether managers switch from artificial income smoothing using discretionary accruals to real income smoothing around corporate governance reform in Egypt. Design/methodology/approach The sample...

... firm risk measures and both risk disclosure and income smoothing using a seemingly unrelated regression methodology. Findings The authors find that firm financial risk measures are positively associated with both risk disclosure and income smoothing, implying a complementary association...

...Costanza Di Fabio Purpose The purpose of this paper is to explore whether the business model (BM) influences bank income smoothing by considering two competing perspectives, the opportunistic and the information enhancement one. Additionally, the paper addresses the role of auditors’ involvement...

...Peterson K. Ozili; Erick Outa Purpose The purpose of this paper is to investigate whether banks use commission and fee (CF) income to manage reported earnings as an income-increasing or income smoothing strategy. Design/methodology/approach The authors employ the regression methodology...