The Theoretical Construction of Income Smoothing Measurement
The income smoothing is a dimension of the accounts manipulation theme that has been attracting a great attention in the accounting literature. A goal of manipulation widely ascribed to managers is the desire to smooth. Reported income, Income smoothing reflects reducing the possible income fluctuat...
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| Formato: | Academic Paper |
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Journal of Economics, Business and Accountancy,
2021-04-15T07:21:06Z.
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| Acceso en liña: | Get Fulltext |
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| Número de Clasificación: |
A1234.567 |
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| Copia 1 | Dispoñible |