Yinqing Zhao

Carnegie Mellon University

Pittsburgh, PA 15213-3890

United States

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Accruals, Income Smoothing and Bond Ratings

Number of pages: 41 Posted: 11 Mar 2006
Zhaoyang Gu and Yinqing Zhao
Chinese University of Hong Kong - School of Accountancy and Carnegie Mellon University
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Abstract:

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income smoothing, accruals, cash flows, bond ratings