مرکز منطقه ای اطلاع رساني علوم و فناوري - Effect of accounting discretion on ability of managers to smooth earnings

Title of article :

Effect of accounting discretion on ability of managers to smooth earnings

Author/Authors :

Hwee-Cheng Tan، نويسنده , , Karim Jamal، نويسنده ,

Issue Information :

روزنامه با شماره پیاپی سال 2006

Pages :

From page :

554

To page :

573

Keywords :

Accounting discretion , Income smoothing , Managerial foresight , Operating decisions , Earnings management

Journal title :

Journal of Accounting and Public Policy

Serial Year :

2006

Journal title :

Journal of Accounting and Public Policy

Record number :

228887

Link To Document :