Effect of accounting discretion on ability of managers to smooth earnings

Journal of Accounting and Public Policy

Volumn 25, Issue 5, 2006, Pages 554-573

  Tan, Hwee Cheng ^a   Jamal, Karim ^a  

^a Faculty of Business   (Canada)

Author keywords

Accounting discretion; Earnings management; Income smoothing; Managerial foresight; Operating decisions

Indexed keywords

EID: 33748889343     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2006.07.007     Document Type: Article

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