Investigating the effect of Income Smoothing on Information Content of Current Earnings about Predicting Future Earnings
The result of many researches show that investors prefer smoothed incomes. On this regard managers try to smooth income and its growing rate. On the base one classification of management incentives for income smoothing, managers smooth incomes either for purpose of garbling of information and their...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19959_867db7572d6caf83214f9212cac89eaf.pdf |