A direct approach shows a decrease of persistence by income smoothing, in Brazilian market, for 2004-2013 period as a whole (Kolozsvari and Macedo, 2016).
Our general objective was to investigate whether the IFRS adoption modified the influence of income smoothing on earnings persistence, in Brazilian market; and specifically, if the differences relate to initial adoption and full adoption, for persistence itself and for the relation smoothing-persistence.
Proposed Sensorless Position Estimation Based on Smoothing Algorithm
Smoothing is an estimation process in which the state at a time instant in the given sampling interval is estimated from the observations that succeed and precede the current state being considered [20].
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Using an exponential
smoothing method with a damped trend, Masuda and Goldsmith (2009) carried out long-term projections for global production of soybean, which is one of the most valuable crops in the world in terms of nutrition.
Tax
smoothing literature makes a distinction between permanent and temporary changes in government spending and economic activity.
As a result, managers embark on the process of income
smoothing in the flexible framework of generally accepted accounting principles in order to show a more stable image of the company's profitability and that their company's value is high.