The Effect of Income Smoothing on the Value Relevance of Earnings and Book value
碩士 === 輔仁大學 === 會計學系碩士班 === 95 === This study is focused on examining the effect of income smoothing on the value relevance of earnings and book value. Assuming managers use discretionary accruals to smooth income, this study measures income smoothing by the negative correlation of a firm’s change i...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/93117002202049754886 |