Abstract
Introduction. Income Smoothing in Accounting& Business Literature Prior to 1954. Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965. Early Modern Income Smoothing Research, 1966-1981. Income Smoothing in Modern Accounting Literature. Conclusion and Restatement of the Income Smoothing Hypothesis.
Keywords
SmoothingEarningsEconomicsAccountingEconometricsMathematicsStatistics
Related Publications
The effects of bonus schemes on accounting decisions
Studies examining managerial accounting decisions postulate that executives rewarded by earnings-based bonuses select accounting procedures that increase their compensation. The...
Earnings management: a perspective
Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in...
THE INCREMENTAL INFORMATION CONTENT OF ACCRUAL VERSUS CASH FLOWS
Current financial reporting practices have traditionally emphasized measures of accrual earnings. On the other hand, the link between future cash flows and firm value is well ac...
Discussion of a Market-Based Evaluation of Discretionary Accrual Models
The use of accrual models has been pervasive in accounting research in the past ten years. This literature has sought to examine whether and why managers use discretion in finan...
Managerial Incentives and Corporate Investment and Financing Decisions
ABSTRACT This paper examines the relationship between common stock and option holdings of managers and the choice of investment and financing decisions by firms. The authors fin...
Publication Info
- Year
- 2001
- Type
- book
- Citations
- 49
- Access
- Closed
External Links
Citation Metrics
49
OpenAlex
Cite This
Dale Buckmaster
(2001).
Development of the income smoothing literature 1893-1998 : a focus on the United States.
JAI eBooks
.