Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings
Year: 2016
Type: article
Source: The Accounting Review
DOI: 10.2308/accr-51568
Authors: Devon Erickson, Max Hewitt, Laureen A. Maines
Institutions: Utah State University, University of Arizona, Indiana University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W2508528795