Do artificial income smoothing and real income smoothing contribute to firm value equivalently?
Pinghsun Huang; Yan Zhang; Donald R. Deis; Jacquelyn S. Moffitt
| Year of publication: |
2009
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|---|---|
| Authors: | Huang, Pinghsun ; Zhang, Yan ; Deis, Donald R. ; Moffitt, Jacquelyn S. |
| Published in: |
Journal of banking & finance. - Amsterdam [u.a.] : Elsevier, ISSN 0378-4266, ZDB-ID 752905-3. - Vol. 33.2009, 2, p. 224-233
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| Subject: | Rückstellung | Accrual | Corporate Governance | Corporate governance | Rechnungsabgrenzung | Accruals and deferrals | Derivat | Derivative | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003803047