Income Smoothing Behaviour By Asian Transportation Firms

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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’...

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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

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