search query: @author Carlson, S. J. / total: 1
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| Author: | Carlson, S. J. Bathala, C. |
| Title: | Ownership differences and firms' income smoothing behavior |
| Journal: | Journal of Business Finance and Accounting
1997 : MAR, VOL. 24:2, p. 179-196 |
| Index terms: | INCOMES EARNINGS ACCOUNTING AGENCIES COMPANIES ENTREPRENEURSHIP |
| Language: | eng |
| Abstract: | This study investigates the association between differences in ownership structure and income smoothing behavior in firms. The evidence suggests that dimensions reflecting ownership differences, executive's incentive structure, and firm profitability are important in explaining income smoothing behavior in firms. The lower the proportion of inside ownership, the higher the probability of a firm being an income smoother. Firms with higher proportions of institutional ownership and debt financing are likely to be in the income smoothing category. |
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