haku: @author Moses, O. D. / yhteensä: 2
viite: 2 / 2
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| Tekijä: | Moses, O. D. |
| Otsikko: | Income smoothing and incentives : empirical tests using accounting changes. |
| Lehti: | Accounting Review
1987 : APR, VOL. 62:2, p. 358-377 |
| Asiasana: | ACCOUNTING SYSTEMS FINANCIAL REPORTING EARNINGS PER SHARE RATE OF RETURN |
| Kieli: | eng |
| Tiivistelmä: | In this article the writer presents a hypothesis that various firm-specific causes provide incentives for management to use accounting alternatives to smooth earnings. The results give evidence that smoothing is related to various factors, e.g. earnings, firm size and bonus compensating plans, just to name a few. The author concludes that management regognizes the effect of accounting choices on income levels. |
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