Income Smoothing Behaviour By Asian Transportation Firms

figures. Using a sample of 1,094 transportation firm-year observations before and throughout theglobal financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study isto investigate whether managers’ smooth reported earnings to meet the benchmark target of last year’...

Full description

Bibliographic Details
Main Authors: Rusmin, Rusmin, Scully, Glennda, Tower, Greg
Format: Journal Article
Published: Emerald Group Publishing Ltd. 2013
Online Access:http://hdl.handle.net/20.500.11937/49391