Global financial crisis, institutional ownership, and the earnings informativeness of income smoothing
Year of publication: |
2020
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Authors: | Chen, Ching-Lung ; Weng, Pei-Yu ; Lin, Yu-Chih |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 1, p. 53-78
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Subject: | income smoothing | institutional ownership | earnings informativeness | opportunism hypothesis | Gewinn | Profit | Institutioneller Investor | Institutional investor | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Ownership structure | Finanzkrise | Financial crisis | Einkommen | Income |
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