The Accounting Review Vol. 50 No. 1 1975
Income Smoothing: The Role of Management: A Reply.
Abstract
Presents a reply to Imhoff's commentary on the study of the extent to which firms appear to smooth reported income, or practice income smoothing. Objective in the paper; Selection of discretionary expenses; Comments on Imhoff's discussion of the accounting implications of the manipulation of income; How smoothing affects the value of the firm.
- DOI
- 10.2308/tar-4502006
- Volume
- 50
- Issue
- 1
- Pages
- 122-126
- Language
- en
- Sources
- crossref openalex