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‘Smoothing’ Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence

Dan Givoly, Joshua Ronen
Year1981
VenueAbacus
Typearticle
Citations52
DOI10.1111/j.1467-6281.1981.tb00108.x
OpenAlexW2069986923

Topics

Auditing, Earnings Management, GovernanceQuarter (Canadian coin)SmoothingEarningsOffset (computer science)Econometrics