The Effect of Insider trading and Income Smoothing on the Value Relevance of Earnings.
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === This study aims to examine the effect of Insider trading and Income Smoothing on the Value Relevance of Earnings. This study adopts Tucker and Zarowin’s (2006) approach to measure income smoothing behaviors. This study adopts Beneish and Vargus’s （2002）approach to...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/40510478444664250272 |