Using available-for-sale securities to smooth earnings : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Lu, Ruichang ; He, Weijia ; Zhang, Xiaojun |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 1, p. 163-196
|
Subject: | Available-for-sale securities | China | Corporate governance | Earnings smoothing | Realized gains and losses | Corporate Governance | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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