Income smoothing through R&D management and earnings informativeness
Bok Baik, Katherine A. Gunny, Boochun Jung, Duri Park
| Year of publication: |
2022
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|---|---|
| Authors: | Baik, Bok ; Gunny, Katherine A. ; Jung, Boochun ; Park, Duri |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 97.2022, 3, p. 25-49
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| Subject: | earnings smoothing | real activities management | R&D expense | earnings predictability | earnings informativeness | future earnings response coefficient | Gewinn | Profit | Bilanzpolitik | Accounting policy | Gewinnermittlung | Profit determination | Ankündigungseffekt | Announcement effect | Gewinnprognose | Earnings announcement | Lohn | Wages |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2018-0692 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013332602