Open AccessTHE RELATIONSHIP BETWEEN INCOME SMOOTHING AND CONDITIONAL ACCOUNTING CONSERVATISM: EMPIRICAL EVIDENCE FROM MOZAMBIQUE.
Author(s) -
TitoTomas Siueia,
Jianling Wang
Publication year - 2017
Publication title -
international journal of advanced research
Language(s) - English
Resource type - Journals
ISSN - 2320-5407
DOI - 10.21474/ijar01/5216
Subject(s) - china , conservatism , smoothing , empirical evidence , supervisor , econometrics , economics , accounting , political science , statistics , mathematics , management , philosophy , law , epistemology , politics