The Smoothing Hypothesis, Stock Returns and Risk in Brazil
Income smoothing is defined as the deliberate normalization of income in order to reach a desired trend. If the smoothing causes more information to be reflected in the stock price, it is likely to improve the allocation of resources and can be a critical factor in investment decisions. This study a...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2011-01-01
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| Col·lecció: | BAR: Brazilian Administration Review |
| Matèries: | |
| Accés en línia: | http://www.anpad.org.br/periodicos/arq_pdf/a_1141.pdf |
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