Extraordinary items, income smoothing and market value of equity
This research examines issues related to the reporting of extraordinary items. The first issue concerns the changes of accounting standards on extraordinary items, which has limited the scope of extraordinary item. It is found that there are significant changes on the incidence of reported extraordi...
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| Main Authors: | , , |
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| Format: | Research Reports |
| Language: | en |
| Published: |
Biro Penyelidikan & Perundingan
2002
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/127390/1/127390.pdf https://ir.uitm.edu.my/id/eprint/127390/ |
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