Relationship-Specificity, Contract Enforceability, and Income Smoothing

By Yiwei Dou, Ole‐Kristian Hope, Wayne B. Thomas. 2013

212 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/2cda4aaa83e9a60bf9e6c17b4df50f47d161289b

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jeong‐Bon Kim
2. Tzu-Ting Chiu
3. Zheng Wang
4. Liandong Zhang
5. Ahsan Habib
6. Mostafa Monzur Hasan
7. Haiyan Jiang
8. Iftekhar Hasan

In Economics and Econometrics

1. Jeong‐Bon Kim

Citations in the corpus

• Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency (2019, background): “However, for customers in distress or facing greater risks, the gains from reneging are likely to be larger than the present value of the reputational premium or future cooperation with suppliers (Dou et al. 2013).”
• Managerial Ability and Income Smoothing (2019, unknown): “SMTH1 is the standard deviation of operating earnings divided by the standard deviation of cash flows from operations, where earnings and cash flows are scaled by lagged total assets (Leuz et al. 2003; Dou et al. 2013).”