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 …

This study examines whether managers shift income-decreasing special items to
discontinued operations. We expect managers to engage in this form of classification shifting …

This paper utilizes a structural VAR model to investigate the asymmetric responses of
aggregate earnings and stock market returns to oil price shocks and economic policy …

Earnings announcement affects respective firms' share prices based on their performances.
Financial markets react to the bottom figure of the financial statements, which the authors …

The 21 century like never before is witnessing the prevalence of accounting scandals resulting
in the collapse of firms Page 1 Abstract st The 21 century like never before is witnessing the …

This dissertation is composed of three distinct empirical research essays investigating the
quality of the earnings' announcement. There is an extant literature, which uses earnings …

Manufacturing businesses across established and emerging nations, including Nigeria,
have seen a decline in performance metrics including profitability and company growth, and …

Many businesses experience financial deterioration after a growth period. Business leaders
of firms with market capitalization value between $50 million and $300 million, known as …