Extraordinary items and income smoothing: a positive accounting approach
- Beattie, V.
- Brown, S.
- Ewers, D.
- John, B.
- Thomas, D.
- Turner, M.
Publication date
January 1994
DOI Publisher
Foundation for Cellular and Molecular Medicine ISSN
0306-686X Citation count (estimate)
112Abstract
Presents an empirical study of single-period income smoothing which uses an incentives-based model to explain classificatory choices. Construction of an index to measure the smoothing effect; Indication from weighted least square regression; Existence of material scope for smoothing
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