Corporate governance mechanism as income smoothing suppressor
Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three hypotheses on two income-smoothing objects: operating income and net inco...
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| Format: | Article |
| Language: | English |
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Growing Science
2021-01-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol7/ac_2021_10.pdf |