Income smoothing is a prevalent accounting phenomenon in capital market.
收益平滑是资本市场中普遍存在的一种会计现象。
参考来源 - 收益平滑、预测能力与市场反应·2,447,543篇论文数据,部分数据来源于NoteExpress
At present, the debates about the economic consequence of income smoothing are still intensive.
目前,研究者对于收益平滑经济后果的争论仍然非常激烈。
On the other hand, it gives empirical evidences of the market reaction to earnings influenced by income smoothing to reflect the degree of investors'perception.
另一方面,通过提供收益平滑下会计盈余市场反应的经验证据,反映投资者对收益平滑的认知程度。
The smoothing and moving method to predict the managers' income in the market is anticipated and analyzed. A linear regression prediction model to study the supply of the manager market is studied.
本文构建了测定职业经理市场供给状况的指标体系,运用指数平滑移动法对市场中职业经理收入进行了预测分析,并利用线性回归预测模型对职业经理市场供给进行了研究;
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