THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS
检验二元经济对收入平滑行为的影响，假设外围部门企业比核心部门企业更倾向于平滑收入，结果支持这一假设。
This study tests the effects of the dual economy on income smoothing behavior. It is hypothesized that a higher degree of smoothing of income numbers will be exhibited by firms in the periphery sector than by firms in the core sector as a reaction to different opportunity structures and experiences. The results indicate that a majority of firms may be resorting to income smoothing. A higher number is included among firms in the periphery sector.