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2013-05-23 12:21
求翻译：Firms with more volatile cash flows typically have more volatile net income, which means higher accounting quality. If firms use accruals to manage earnings, variability of change in net income should be lower than that of operating cash flows. Our second metric of earnings management is the ratio of variance of chang是什么意思？ 待解决
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Firms with more volatile cash flows typically have more volatile net income, which means higher accounting quality. If firms use accruals to manage earnings, variability of change in net income should be lower than that of operating cash flows. Our second metric of earnings management is the ratio of variance of chang
问题补充： |
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