... characteristics in relation to income smoothing and the proportion of discretionary LLP, no study has investigated whether investors assign different values to LLP reported by firms with concentrated ownership characteristics. Design/methodology/approach The study employs a firm-fixed effects panel regression...

...Anna Białek-Jaworska; Agnieszka Krystyna Kopańska; Susana Cristina Rodrigues Aldeia; Marcin Potępa Purpose This paper examines the sensitivity of Polish municipally-owned companies’ (MOCs’) income-smoothing behaviour to leverage compared to private firms, considering leverage distribution...

... of the results to countries other than Mexico. Practical implications The results of this study can be of interest to Mexican and foreign investors, standard setters and regulators of the Bolsa, as the results show a strong incentive to manage companies’ earnings using income smoothing in an emerging economy...

...Raheel Safdar; Chen Yan Purpose The purpose of this paper is to investigate whether income smoothing helps to reduce volatility in reported earnings and which firms are more inclined to be engaged in income smoothing. Design/methodology/approach The authors used negative correlation between...

...Moade Fawzi Shubita Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman and Qatar. Then, to examine the impact of income smoothing on the earnings quality...