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The income smoothing

Author

Listed:
  • Sylvie Chalayer Rouchon

    (COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne)

Abstract

The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods. This research shows that accruals were manipulated in order to reduce the variability of net income.

Suggested Citation

  • Sylvie Chalayer Rouchon, 1994. "The income smoothing," Post-Print halshs-00522985, HAL.
    • Handle: RePEc:hal:journl:halshs-00522985
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522985
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    Keywords

    income smothing; accruals;

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