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Investigating Revenue Smoothing Thresholds That Affect Bank Credit Scoring Models: An Iranian Bank Case Study

Seyed Mahdi Sadatrasoul; Omid Mahdi Ebadati; Amir Amirzadeh Irani

Volume 11, Issue 1 , January 2023, , Pages 131-148

https://doi.org/10.22044/jadm.2023.11982.2346

Abstract
  Companies have different considerations for using smoothing in their financial statements, including annual general meeting, auditing, Regulatory and Supervisory institutions and shareholders requirements. Smoothing is done based on the various possible and feasible choices in identifying company’s ...  Read More