Concepedia

Earnings Smoothness

Earnings Smoothness is a financial construct that denotes the degree to which a firm’s reported earnings exhibit stability and predictability over time, distinguished from volatile or erratic earnings patterns by its emphasis on the minimization of fluctuations through consistent accounting practices or managerial oversight.

91

Publications

6.5K

Citations

161

Authors

120

Institutions

Publications per year

2017–2026

25

Variants

Income Smoothing

Parents

Publications

91

An Explanation for Accounting Income Smoothing

Brett Trueman, Sheridan Titman · Journal of Accounting Research · 1988 · 925 citations

, , +11

Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies?

Michael Kirschenheiter, Nahum D. Melumad · Journal of Accounting Research · 2002 · 419 citations · Full text

, , +14

Does the Use of Financial Derivatives Affect Earnings Management Decisions?

Jan Barton · The Accounting Review · 2001 · 403 citations

, , +16

Why Do Firms Smooth Earnings?*

Anand M. Goel, Anjan V. Thakor · The Journal of Business · 2003 · 269 citations

, , +14

Can Families Smooth Variable Earnings?

Susan Dynarski, Jonathan Gruber, Robert Moffitt et al. · Brookings Papers on Economic Activity · 1997 · 259 citations · Full text

, , +9

1–5 of 91

Authors

161

  1. PK
    Peterson K Ozili

    University of Essex, United Kingdom

    4 publications · 128 citations

    4

    h-index

  2. GA
    George Allayannis

    University of Virginia, United States

    3 publications · 81 citations

    3

    h-index

  3. AW
    Alfred Wagenhofer

    University of Graz, Austria

    3 publications · 294 citations

    3

    h-index

  4. RE
    Ralf Ewert

    Universitätsmedizin Greifswald, Germany

    2 publications · 115 citations

    2

    h-index

  5. PJ
    Paul J. Simko

    University of Virginia, United States

    2 publications · 51 citations

    2

    h-index

1–5 of 161

Institutions

120

  1. University of Virginia

    Charlottesville, United States

    4 h-index

    6 publications

    151 citations

  2. University of Essex

    Colchester, United Kingdom

    3 h-index

    3 publications

    106 citations

  3. University of Graz

    Graz, Austria

    3 h-index

    6 publications

    588 citations

  4. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    3 h-index

    3 publications

    188 citations

  5. University of Bayreuth

    Bayreuth, Germany

    2 h-index

    2 publications

    106 citations

  6. Emory University

    Atlanta, United States

    2 h-index

    2 publications

    464 citations

  7. University of Illinois Chicago

    Chicago, United States

    2 h-index

    2 publications

    70 citations

  8. University of North Carolina Wilmington

    Wilmington, United States

    2 h-index

    2 publications

    88 citations

1–8 of 120

Venues

  1. SSRN Electronic Journal

    Repository · 19 publications · 735 citations

    16

    h-index

  2. Journal of Accounting Research

    JAR · 5 publications · 1.7K citations

    5

    h-index

  3. European Accounting Review

    EAR · 4 publications · 226 citations

    4

    h-index

  4. Contemporary Accounting Research

    CAR · 4 publications · 233 citations

    4

    h-index

  5. The Accounting Review

    4 publications · 554 citations

    4

    h-index

1–5