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Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues

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  • Lim, Steve C
  • Lustgarten, Steven

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  • Lim, Steve C & Lustgarten, Steven, 2002. "Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues," Review of Quantitative Finance and Accounting, Springer, vol. 19(3), pages 273-289, November.
    • Handle: RePEc:kap:rqfnac:v:19:y:2002:i:3:p:273-89
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    Cited by:

    1. Paul E. Holt, 2013. "Critical Elements of Foreign Currency Translation: A Worldwide Informational and Accounting Problem," American Journal of Economics and Business Administration, Science Publications, vol. 5(2), pages 56-64, November.
    2. Abdullah Mamun & Md Didarul Alam & George Tannous, 2019. "Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1011-1041, May.
    3. Yen†Jung Lee & Kathy R. Petroni & Min Shen, 2006. "Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property†Liability Insurers," Contemporary Accounting Research, John Wiley & Sons, vol. 23(3), pages 655-692, September.
    4. Dirk E. Black & Spencer R. Pierce & Wayne B. Thomas, 2022. "A Test of Income Smoothing Using Pseudo Fiscal Years," Management Science, INFORMS, vol. 68(7), pages 5533-5555, July.
    5. Sudipta Basu, 2003. "Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 433-444, May.
    6. Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
    7. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    8. Daniel, Naveen D. & Denis, David J. & Naveen, Lalitha, 2008. "Do firms manage earnings to meet dividend thresholds," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 2-26, March.

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