On the other hand, firms should focus more on maintaining low cash flow volatility by financial derivatives to produce smoothing earnings and finally enhance the firm value.
此外，上市公司也应当更加注重运用金融衍生品来降低现金流波动率达到平稳盈利的目标，并最终提高公司的市场价值。
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。
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。
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