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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Spelling suggestions: "subject:"lncome smoothing accounting"" "subject:"lncome smoothing ccounting""

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Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes

Bialostozky, 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.
Income Smoothing Accounting
Accounting

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