Earnings smoothing around open-market share repurchases
Year of publication: |
2015
|
---|---|
Authors: | Di, Hui ; Marciukaityte, Dalia |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 14.2015, 1, p. 64-80
|
Subject: | Share repurchases | Earnings smoothing | Discretionary accruals | Earnings management | Aktienrückkauf | Share repurchase | Bilanzpolitik | Accounting policy | Gewinn | Profit | Rückstellung | Accrual |
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