Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes
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 firm...
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| Format: | Others |
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Scholarship @ Claremont
2017
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| Online Access: | http://scholarship.claremont.edu/cmc_theses/1615 http://scholarship.claremont.edu/cgi/viewcontent.cgi?article=2715&context=cmc_theses |