References in periodicals archive ?
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 hypothesis.
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 process.
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.
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 Cleansing Lotion followed by Age Smoothing Tone and Age Smoothing Moisture Lotion.
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.