On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland

Author: Lapointe-Antunes Pascale   Cormier Denis   Magnan Michel   Gay-Angers Sophie  

Publisher: Routledge Ltd

ISSN: 1468-4497

Source: European Accounting Review, Vol.15, Iss.4, 2006-12, pp. : 465-505

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