An overall perspective of income smoothing as a strategy of earnings management
Year of publication: |
2019
|
---|---|
Authors: | Mendes, Cláudia Araújo ; Rodrigues, Lúcia Lima ; Parte, Laura |
Published in: |
International financial reporting standards and new directions in earnings management. - Hershey, PA : Business Science Reference, ISBN 978-1-5225-7817-8. - 2019, p. 53-76
|
Subject: | Income smoothing | Bilanzpolitik | Accounting policy | Rechnungswesen | Accounting |
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