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The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms

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  • Kamin, J. Y.
  • Ronen, J.

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  • Kamin, J. Y. & Ronen, J., 1978. "The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms," Accounting, Organizations and Society, Elsevier, vol. 3(2), pages 141-157, June.
    • Handle: RePEc:eee:aosoci:v:3:y:1978:i:2:p:141-157
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    Cited by:

    1. Ajay Agrawal & Christian Catalini & Avi Goldfarb & Hong Luo, 2018. "Slack Time and Innovation," Organization Science, INFORMS, vol. 29(6), pages 1056-1073, December.
    2. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    3. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    4. Elitzur, R. Ramy & Yaari, Varda, 1995. "Executive incentive compensation and earnings manipulation in a multi-period setting," Journal of Economic Behavior & Organization, Elsevier, vol. 26(2), pages 201-219, March.
    5. Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
    6. Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005. "The economic implications of corporate financial reporting," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
    7. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    8. Sven Hartlieb & Thomas R. Loy, 2022. "The impact of cost stickiness on financial reporting: evidence from income smoothing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3913-3950, September.
    9. MEGAN Ovidiu, 2011. "Professional Judgment And Creative Accounting Under Ifrs In Ex-Communist Countries: Case Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 564-570, December.
    10. JS Armstrong, 2004. "Relative Accuracy of Judgmental and Extrapolative Methods in Forecasting Annual Earnings," General Economics and Teaching 0412007, University Library of Munich, Germany.
    11. Candra Sinuraya & Sekar Mayangsari, 2024. "The Effect of Earnings Smoothing and Earnings Informativeness on Firm Value with Managerial Ability as a Moderating Variable," International Journal of Economics and Financial Issues, Econjournals, vol. 14(2), pages 178-185, March.
    12. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    13. Jeong‐Bon Kim & Jeff J. Wang & Eliza Xia Zhang, 2021. "Does real earnings smoothing reduce investors’ perceived risk?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1560-1595, October.
    14. 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.

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