Keywords: Earnings smoothness
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Journal Articles
Journal of Accounting Literature (2026) 48 (2): 700–736.
Published: 13 August 2024
...June Cao; Zijie Huang; Ari Budi Kristanto; Millie Liew Purpose The objective of this study is to investigate how the implementation of an Emission Trading Scheme (ETS) influences an ETS-regulated firm’s level of earnings smoothness. Design/methodology/approach Using a staggered difference...

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