Managing accruals for income smoothing : empirical evidence from Pakistan
Raheel Safdar and Chen Yan
| Year of publication: |
2016
|
|---|---|
| Authors: | Safdar, Raheel ; Chen, Yan |
| Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1168, ZDB-ID 2630416-8. - Vol. 6.2016, 4, p. 372-387
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| Subject: | Pakistan | Earnings management | Discretionary accruals | Income smoothing | Bilanzpolitik | Accounting policy | Schätzung | Estimation | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Gewinn | Profit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAEE-07-2014-0038 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011572595