Donald R. Deis

Texas A&M University-Corpus Christi-Department of Accounting

Joslin Endowed Chair in Accounting

6300 Ocean Dr

Corpus Christi, TX 78412

United States

http://www.cob.tamucc.edu

Texas A&M University-Corpus Christi-College of Business

6300 Ocean Drive

Corpus Christi, TX 78412

United States

  • Texas A&M University-Corpus Christi-Department of Accounting

    • Email
    • Tel: 361-825-2826
    • Fax: 361-825-5609

  • Texas A&M University-Corpus Christi-College of Business

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Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?

Journal of Banking and Finance, Vol. 33, No. 2, 2009
Posted: 28 Dec 2009 Last Revised: 31 Dec 2009
Yan Zhang, Pinghsun Huang, Donald R. Deis and Jacquelyn Sue Moffitt
State University of New York at Binghamton - School of Management, National Cheng Kung University, Texas A&M University-Corpus Christi-Department of Accounting and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

Abstract:

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Discretionary accruals, Derivative, Income smoothing, Corporate governance