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• W1990752599 abstract "ABSTRACT In this article we use the variables proposed by Eckel (1981 Eckel , N. ( 1981 ). “The Income Smoothing Hypothesis Revisited.” Abacus , Vol. 17 , No. 1 , pp. 28 – 40 .[Crossref] , [Google Scholar]) and Leuz et al. (2003 Leuz , C. , Nanda , D. , and Wysocki , P. ( 2003 ). “Earnings Management and Investors Protection: an International Comparison,” Journal of Financial Economics , Vol. 3 , No. 69 , pp. 505 – 527 .[Crossref] , [Google Scholar]) as proxies to measure income smoothing and find that Brazilian companies that engage in this behavior receive better ratings in their public bond issues. Using data obtained from the National Bond Registration System and the Economatica, we evaluated public bond offerings. The results of univariate and multivariate analyses and robustness tests attest to the significance of the income smoothing factor, regardless of the rating agency. The results support the notion that income smoothing is an information-signaling mechanism and has an impact on bond ratings." @default.
• W1990752599 created "2016-06-24" @default.
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• W1990752599 date "2011-04-01" @default.
• W1990752599 modified "2023-10-14" @default.
• W1990752599 title "Bond Ratings and Income Smoothing in Brazil" @default.
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• W1990752599 doi "https://doi.org/10.1080/10978526.2011.592793" @default.
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