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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| 格式: | Academic Paper |
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Journal of Economics, Business and Accountancy,
2021-04-15T07:21:06Z.
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