Income Smoothing, Earnings Quality and Firm Valuation

By Ben-Hsien Bao, D. Bao. 2004

144 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4d4c6f22ecfda9b72443fb273e95fcc417d15e6c

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. K. Maas
2. Kerstin Lopatta
3. Frerich Buchholz
4. H. Al‐Shaer
5. Nadia Smaili
6. Camélia Radu

In Strategy and Management

1. K. Maas
2. Kerstin Lopatta
3. Frerich Buchholz
4. H. Al‐Shaer
5. Nadia Smaili
6. Camélia Radu

Citations in the corpus

• The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2020, background): “1 3 As a result, income-decreasing ABEM allows highly narcissistic CEOs to smooth their earnings in order to present financial figures more conservatively than they actually are which results in higher firm valuation (Bao and Bao 2004).”