The Association between Income Smoothing and Earnings Informativeness: The Moderating Effect of Managerial Ownership
碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 99 === This study investigates whether the managerial ownership adjusts the income smoothing and earnings informativeness. The sample consists of 5,726 observations during 1996-2007. We evaluate the extent of income smoothing by prior study method (Leuz et al., 2003...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/13866078989906007158 |