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Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting ChangesBialostozky, Jacques 01 January 2017 (has links)
One way to smooth earnings is to use accounting changes. This paper focuses on discretionary accounting changes as the smoothing device used by firms. This paper tests for smoothing behavior as a function of incentives. The association between the smoothing behavior displayed within a sample of firms and firm-specific explanatory variables is examined.
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