id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-12768	Shabani, Nor Afifah; Sofian, Saudah	Earnings Smoothing as Information Signaling or Garbling: A Review of Literature	2018	12	.pdf	application/pdf	4670	263	48	Based on the view that earnings smoothing is used to garble information by managers, Khurana et al. (2017) find positive association between real earnings smoothing and firm-specific stock price crash risk. Until recently, scholars have been trying to prove the existence of earnings smoothing activities (Beidleman, 1973; Boterenbrood, 2014; Khalil & Simon, 2014), figuring how (Atik, 2009; Francis et al., 2016) and when (Gassen et al., 2006; Gill de Albornoz & Alcarria, 2003) managers smooth earnings, characterizing earnings smoothing firms (Bigus et al., 2016; Bouwman, 2014; Z. Huang & Xue, 2016; Safdar & Yan, 2016; Silhan, 2014), and most importantly understanding the motivation (Goel & Thakor, 2003; Lambert, 1984; Trueman & Titman, 1988) and consequences (Houcine, 2017; Shubita, 2015; Tucker & Zarowin, 2006) of such behavior.	cache/ajfa-12768.pdf	txt/ajfa-12768.txt