Investigating income smoothing: Empirical evidence from Vietnam's listed companies
Income smoothing is a dimension of the accounts manipulation theme that has been attracting great attention in the accounting literature. A goal of manipulation is widely ascribed to managers who wants income smoothing. The author has tried to investigate income smoothing at listed companies on the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE
2017-11-01
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| Series: | Ho Chi Minh City Open University Journal of Science - Economics and Business Administration |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/188 |