Ownership differences and firms' income smoothing behavior

Article Abstract:

An examination of the association between ownership differences and firm's income smoothing is conducted to extend prior research on the subject. The research's focus is on the variability of earnings in relation to the variability of revenues. Results suggest three factors which explain income smoothing behavior in firms, namely: managerial incentive structures, ownership differences and firm profitability. It seems that stakeholders and managers prefer a reduced variation in the earnings stream to reduce perceived risks and to increase investors' attraction to the firm.

Research, Income accounting

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Interim Reporting Frequency and Financial Analysts' Expenditures

Article Abstract:

A model is presented to examine the interrelationship between the frequency of interim financial reporting and information acquisition expenditures by financial analysts. Findings suggest that more frequent reporting fosters redundant information acquisition expenditures.

Reporting & Disclosure, Methods, Economic aspects, Comparative analysis, Financial analysis, Financial statements, Data entry, Data collection

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