The Accounting Review Vol. 50 No. 1 1975
Income Smoothing: The Role of Management: A Comment.
Abstract
Comments on the research efforts concerning income smoothing practices, as reported by Carl R. Beidleman. Assumptions considered in the defense of income smoothing; Market model referred to in the defense of income smoothing; Discretionary items examined in the study.
- DOI
- 10.2308/tar-4501998
- Volume
- 50
- Issue
- 1
- Pages
- 118-121
- Language
- en
- Sources
- openalex crossref