The Influence of Information Asymmetry, Agency Cost and Institutional Ownership on Income Smoothing
نویسندگان
چکیده
منابع مشابه
Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran
Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2018
ISSN: 2302-8556
DOI: 10.24843/eja.2018.v24.i01.p17