The Relation between the REM and AEM: Income Smoothing Perspective
5 Pages1024 Words184 Views
Added on 2019-09-21
About This Document
This article explores the relationship between real and accounting earnings management to smooth earnings in Japan. The author examines the use of income smoothing as a strategy and discusses prior research and hypotheses. The article concludes that real earnings should be controlled when examining accounting earnings.
The Relation between the REM and AEM: Income Smoothing Perspective
Added on 2019-09-21
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