A Testing for Income Smoothing of Valuation Allowance of Deferred Tax Assets
碩士 === 國立成功大學 === 會計學系碩博士班 === 95 === Prior research indicates that income smoothing has positive/negative competing implications. Under communicating private information perspectives, income smoothing effectively improves earnings informativeness if managers use their accounting discretion to commu...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/17217595002228398749 |