The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity
This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing. With accurate study of literature we hypothesized three possibilities and sele...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2011-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_23958_0a1d580c0975860eebb80c3dff75b9c9.pdf |