The study for effect of income smoothing on Accrual-based and real-earning management on healthcare industry in United States
碩士 === 東吳大學 === 會計學系 === 103 === The findings of Godwin(1977) showed that thesurplus stability of the company counteract the influence of period surplus fluctuates to business. The administrator may attempt to induce a relatively stable achievement by artificial method. income smoothing is a for...
| 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/22056293081987175295 |