Income smoothing through R&D management and earnings informativeness
Year of publication: |
2022
|
---|---|
Authors: | Baik, Bok ; Gunny, Katherine A. ; Jung, Boochun ; Park, Duri |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 3, p. 25-49
|
Subject: | earnings smoothing | real activities management | R&D expense | earnings predictability | earnings informativeness | future earnings response coefficient | Gewinn | Profit | Bilanzpolitik | Accounting policy | Lohn | Wages | Gewinnprognose | Earnings announcement | Gewinnermittlung | Profit determination | Einkommen | Income | Ankündigungseffekt | Announcement effect |
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