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While the role of accoutants is to provide useful financial information for decision-making purposes, is it ethical for management to make use of income smoothig.
While the role of accoutants is to provide useful financial information for decision-making purposes, is it ethical for management to make use of income smoothig. Refering to chapter theory and article 'Dechow ,P. and Skinner,D.(2000).
-Dechow, P. and Skinner, D. (2000). Earnings management: reconciling the views of accounting academic, practitioners and regulators, Accounting Horizons, 14(2), pp. 235-250.'
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