Development of the income smoothing literature 1893-1998 : a focus on the United States

2001 JAI eBooks 49 citations

Abstract

Introduction. Income Smoothing in Accounting& Business Literature Prior to 1954. Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965. Early Modern Income Smoothing Research, 1966-1981. Income Smoothing in Modern Accounting Literature. Conclusion and Restatement of the Income Smoothing Hypothesis.

Keywords

SmoothingEarningsEconomicsAccountingEconometricsMathematicsStatistics

Related Publications

Publication Info

Year
2001
Type
book
Citations
49
Access
Closed

External Links

Citation Metrics

49
OpenAlex

Cite This

Dale Buckmaster (2001). Development of the income smoothing literature 1893-1998 : a focus on the United States. JAI eBooks .