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 .
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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.
In this paper, we propose a new method using a modified Cahn-Hilliard (CH) equation for smoothing
piecewise linear shapes of two- and three-dimensional objects.
Illustration of the influence of smoothing
over persistence is interesting because it develops the idea that accounting choices made by firms in order to report stability can alter the informational level of performance reported to the market, affecting its usefulness for evaluating company value.
 can be most directly improve the quality of information fusion, it attracted much attention of the user.
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.