A Study of the Association between Income Smoothing and Earnings Informativeness: The Moderating Effect of Financial Leverage
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 financial leverage moderates the relationship between income smoothing and earnings informativeness. The research objects are listed firms in Taiwan during 1995-2007, and this sample consisting of 5,968 observations. We emp...
| Main Authors: | , |
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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/41783574893878336097 |