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Item Details
Title:
DEVELOPMENT OF THE INCOME SMOOTHING LITERATURE, 1893-1998
A FOCUS ON THE UNITED STATES
By:
Dale A. Buckmaster, Gary J. Previts (Editor), Robert Bricker (Editor)
Format:
Hardback
List price:
£103.99
Our price:
£93.59
Discount:
10
% off
You save:
£10.40
ISBN 10:
0762308044
ISBN 13:
9780762308040
Availability:
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available
Publisher:
EMERALD PUBLISHING LIMITED
Pub. date:
12 September, 2001
Edition:
Annotated edition
Series:
Studies in the Development of Accounting Thought 4
Pages:
292
Description:
This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.
Synopsis:
This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing. The task begins with the creation and description of three taxonomies of income smoothing literature in order to identify the context and bounds of the preferences and behavior that are to be the subject of the study. Then a chronological review of English-language literature referring to income smoothing behavior is conducted that covers the period, 1893 through 1998. The review starts with literature discussing secret reserves created so that fat years could pay for lean years and moves to income smoothing as a criterion for accounting choice. This literature on the smoothing criterion provided motivation for some of the earliest modern empirical studies in accounting. Empirical studies of smoothing have continued at a fairly constant rate since 1966 and make up a substantial portion of the literature review. A modification of the conventional smoothing hypothesis is proposed at the conclusion of the narrative that takes into account some relevant variables that tend to be overlooked because of the fragmentation of the literature. An extensive annotated bibliography and other appendices provide important supplements to the narrative.
Publication:
US
Imprint:
JAI Press Inc.
Returns:
Returnable
Some other items by this author:
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ANALYST FORECASTS, EARNINGS MANAGEMENT, AND INSIDER TRADING PATTERNS - INCIDENCE AND PERFORMANCE CONSEQUENCES
GERHARD G. MUELLER: FATHER OF INTERNATIONAL ACCOUNTING EDUCATION (HB)
GLOBAL HISTORY OF ACCOUNTING, FINANCIAL REPORTING AND PUBLIC POLICY (HB)
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