Earnings Smoothing Activities of Firms to Manage Credit Ratings

被引：95

作者：

Jung, Boochun ^{[1
]}

Soderstrom, Naomi ^{[2
,3
]}

Yang, Yanhua Sunny ^{[4
]}

机构：

[1] Univ Hawaii Manoa, Honolulu, HI 96822 USA

[2] Univ Colorado, Boulder, CO 80309 USA

[3] Univ Melbourne, Melbourne, Vic 3010, Australia

[4] Univ Connecticut, Storrs, CT USA

来源：

CONTEMPORARY ACCOUNTING RESEARCH | 2013年 / 30卷 / 02期

关键词：

INCOME; COST;

D O I：

10.1111/j.1911-3846.2012.01170.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：645 / 676

页数：32

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