In other markets, Bao and Bao (2004), and Yueng (2009) link smoothing with earnings quality, as important information for investors.
As one of the target aims of earnings management practices, smoothing went on to be discussed based on Hepworth (1953), which observed that companies, in reporting earnings without a historic record of peaks and valleys, maintain better continuity in their institutional relationships, in which investors and creditors feel more confident in the face of more stable results.
Section 2 briefly reviews the literature related to tax smoothing
Operational definitions of income smoothing
and earnings quality:
The Peter Coppola Keratin Concept Formaldehyde-Free and Aldehyde-Free hair smooth treatment was devised based on Coppola's decades of experience in the hair industry and his expertise in the hair smoothing
In this paper we study the effect of income smoothing
on the Brazilian market to verify whether there is an association between the degree of income smoothing
and the level of risk and shareholder return.
Spatial filtering can involve smoothing
or sharpening the data of interest.
The exponential smoothing
model can best be understood by viewing the actual program for this forecasting technique.
Solitary waves arise in materials only when sharpening and smoothing
effects balance, but air lacks a smoothing
influence, Sugimoto explains.
This study shows, via a simple computer simulation of a random job shop, that such smoothing
by the planning system can improve system performance and enhance the effects of Order Review/Release.
There is significant interest in options such as bill smoothing
and combined electricity and gas bills.
If ends frizz, try a dab of finishing cream (Pantene Pro-V Smooth and Sleek Smoothing
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TV talk-show hostess Kathie Lee Gifford, a spokewoman for the Time-Off products, says in the promotional material that she uses it morning and night, and especially likes the Age Smoothing
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But while previous work indicated a rapid smoothing
of galactic distribution at this scale, the Oxford astronomers report that some lumpiness persists up to a scale of about 150 million light-years.
Engelhard Corporation (NYSE:EC) has introduced new technology that enables rapid, noticeable smoothing
of deep skin wrinkles without painful injections.