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Income Smoothing

Author

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  • COPELAND, RM

Abstract

No abstract is available for this item.

Suggested Citation

  • Copeland, Rm, 1968. "Income Smoothing," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 101-116.
    • Handle: RePEc:bla:joares:v:6:y:1968:i::p:101-116
    DOI: http://hdl.handle.net/10.2307/2490073
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    Citations

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    Cited by:

    1. Ahmad N. Obaidat, 2017. "Income Smoothing Behavior at the Times of Political Crises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 1-13, April.
    2. Caroline Virginie Lambert & Sponem Samuel, 2003. "GOUVERNANCE D'ENTREPRISE ET GESTION DU RESULTAT Les contrôleurs de gestion "de l'autre côté du miroir"," Post-Print halshs-00582793, HAL.
    3. Caroline Lambert & Samuel Sponem, 2003. "Gouvernance d'entreprise et gestion du résultat. Les contrôleurs de gestion de l'autre côté du miroir," Post-Print halshs-00170211, HAL.
    4. Julia Grant & Garen Markarian & Antonio Parbonetti, 2009. "CEO Risk†Related Incentives and Income Smoothing," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1029-1065, December.
    5. Alexis Ngantchou, 2008. "Recentrage du cadre comptable, durcissement de l'environnement fiscal et persistance de la gestion des données comptables : Une étude du comportement des Petites et Moyennes Entreprises camerounaises," Post-Print halshs-00525819, HAL.
    6. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    7. Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
    8. Kasanen, Eero & Kinnunen, Juha & Niskanen, Jyrki, 1996. "Dividend-based earnings management: Empirical evidence from Finland," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 283-312, October.
    9. Joseph Drew & Brian Dollery, 2015. "Inconsistent Depreciation Practice and Public Policymaking: Local Government Reform in New South Wales," Australian Accounting Review, CPA Australia, vol. 25(1), pages 28-37, March.
    10. Joseph Drew, 2018. "Playing for keeps: local government distortion of depreciation accruals in response to high-stakes public policy-making," Public Money & Management, Taylor & Francis Journals, vol. 38(1), pages 57-64, January.
    11. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
    12. Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa, 2008. "Capitalization of R&D costs and earnings management: Evidence from Italian listed companies," The International Journal of Accounting, Elsevier, vol. 43(3), pages 246-267, September.

    More about this item

    Keywords

    Income smoothing; Dividend income;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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