Earnings smoothing information as signaling or garbling: a literature review
Earnings smoothing, which refers to the action of managers managing earnings to reduce fluctuations of reported earnings, is a special type of earnings management because while earnings smoothing may be used to distort shareholders and creditors’ view of corporate actual performance, it may also ser...
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| Main Authors: | , |
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| Format: | Article |
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Macrothink Institute
2018
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| Subjects: | |
| Online Access: | http://eprints.utm.my/id/eprint/86810/ http://dx.doi.org/10.5296/ajfa.v10i1.12768 |
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