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Name TERASHIMA, Koji
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Title 

Does management optimism promote earnings smoothing? Evidence from Japan

					

					

						

							

								

									
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This study examines the relationship between managerial optimism and earnings smoothing among Japanese firms. Results confirm that managerial optimism generally encourages earnings smoothing but reveal a nonlinear, inverted U-shaped relationship. Managers exhibiting moderate optimistic smooth earnings most, while highly optimistic or pessimistic managers do so less frequently, challenging the presumed straightforward positive correlation.

					

					

						

							

								

									
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ID5170521

					

					

						

							

								

									
Subject1