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| Author: | Ashari, N. |
| Title: | Factors affecting income smoothing among listed companies in Singapore |
| Journal: | Accounting and Business Research
1994 : AUTUMN, VOL. 24:96, p. 291-302 |
| Index terms: | SINGAPORE INCOMES COMPANIES |
| Language: | eng |
| Abstract: | The objective of this study is to identify the factors associated with the incidence of income smoothing. The sample comprises 153 companies listed in the Singapore stock exchange during the period 1980 to 1990. Descriptive statistics indicate that income smoothing is practised and that operational income is the most common income smoothing objective. It is hoped that this study can contribute towards the current literature on income smoothing. |
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