Income smoothing and firm value in a regulated market: the moderating effect of market risk

Income smoothing and firm value in a regulated market: the moderating effect of market risk

Purpose - This study aims to examine the impact of income smoothing on the value of firms in a regulated security market, moderated by market risk. This is based on the prevalence of accounting scandals resulting in the collapse of firms which has been attributed to the opportunistic behaviors of ma...

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Bibliographic Details
Main Authors: Segun Abogun, Ezekiel Aiyenijo Adigbole, Titilope Esther Olorede
Format: Article
Language:English
Published: Emerald Publishing 2021-01-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
income smoothing
market risk
firm value
moderating effect
agency problem
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0072/full/pdf?title=income-smoothing-and-firm-value-in-a-regulated-market-the-moderating-effect-of-market-risk

Internet

https://www.emerald.com/insight/content/doi/10.1108/AJAR-08-2020-0072/full/pdf?title=income-smoothing-and-firm-value-in-a-regulated-market-the-moderating-effect-of-market-risk

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