The Impact of Earning Smoothing through Real Activities and its Components on Labor Force Investment Efficiency

Objective Recent research confirms the view that companies need foreign capital to finance their labor payments and financing frictions can affect labor investment. Real earnings smoothing can affect labor investment efficiency through its effect on market frictions caused by information asymmetry b...

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Bibliographic Details
Main Authors: Batool Ismael Hasan, Mehdi Heydari, Hamzeh Didar
Format: Article
Language:fas
Published: University of Tehran 2023-12-01
Series:بررسی‌های حسابداری و حسابرسی
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Online Access:https://acctgrev.ut.ac.ir/article_95710_0e8ac2006711f0b292eeb56f53365a44.pdf
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