The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments
The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. Future earnings response coefficient is used as a measure for evaluation of stock price information content which repres...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2016-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_59777_a173232f7eaf7a79f0d66043428a9948.pdf |