The Effect of Language on Income Smoothing: Cross-Country Evidence
Published Online:18 Oct 2023https://doi.org/10.1287/mnsc.2021.01753
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The replication files for this article are available HERE.
- Cited by
- International Review of Financial Analysis, Vol. 105
- 11 September 2023 | Review of Quantitative Finance and Accounting, Vol. 61, No. 4
Volume 70, Issue 9
September 2024
Pages 5627-6482, iii-v
Article Information
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- Received:April 27, 2020
- Accepted:May 03, 2023
- Published Online:October 18, 2023
Copyright © 2023, INFORMS
Cite as
Wenjiao Cao, Linda A. Myers, Zhifang Zhang (2023) The Effect of Language on Income Smoothing: Cross-Country Evidence. Management Science 70(9):5832-5852.
https://doi.org/10.1287/mnsc.2021.01753
Keywords
The authors thank Brian Bushee (editor), two anonymous reviewers, Mustafa Ahci, Jason Bangert, Zhangfan Cao, Tzu-Ting Chiu, Xi Fu, Igor Goncharov, Lars Helge Hass, Woon Sau Leung, Michael Peel, Selina Pei, Roy Schmardebeck, Dan Segal, Christoph Sextroh, Ruidi Shang, Eric Stakebake, Manson Stuart, Laurence van Lent, Skralan Vergauwe, Qingwei Wang, Jason Xiao, and Yachang Zeng as well as workshop participants at the Essex Accounting Conference, Cardiff Business School, and Tilburg University for helpful comments and suggestions. Data are available from the sources identified in the text.
