Can I read Development of the Income Smoothing Literature 1893-1998 (Studies in the Development of Accounting Thought, V. 4) (Studies in the Development of Accounting Thought, V. 4) on EtoBox?

Development of the Income Smoothing Literature 1893-1998 (Studies in the Development of Accounting Thought, V. 4) (Studies in the Development of Accounting Thought, V. 4) by Dale A. Buckmaster is a book available to read on EtoBox.

What is Development of the Income Smoothing Literature 1893-1998 (Studies in the Development of Accounting Thought, V. 4) (Studies in the Development of Accounting Thought, V. 4) about?

And Role in Earnings Management Research -- Definition of Income Smoothing -- Smoothing Instruments and Tactics -- Smoothing Objects -- Taxonomies -- Taxonomy of Smoothing Tactics -- Taxonomy of Document Objectives -- Taxonomy of Literature Types -- Scope of the Study and Method of Entry Identification -- Income Smoothing in Accounting and Business Literature Prior to 1954 -- Secret Reserves -- LIFO and Other Base Stock Inventory Methods -- Empiricism -- Hepworth (1953) -- Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965 -- Overview of Chapter -- Gordon (1964) -- Smoothing as a Criterion for Accounting Choice by Regulators -- Stockholder Satisfaction as the Motivator for Income Smoothing -- Other References to Income Smoothing -- Early Modern Income Smoothing Research, 1966-1981 -- Evidence from Income Smoothing Studies -- Statistical Properties of Accounting Income, Efficient Markets and Income Smoothing Incentives --^ Some Conceptual Difficulties -- Random Effects that Appear as Smoothing Behavior -- Determining a Target Income -- Smoothing Tactics: Long-run and Short-run Smoothing -- Unobservable Smoothing versus Observable Tactics --

Author

Dale A. Buckmaster

Publisher

Emerald Publishing Limited

Published

2001

Language

EN

ISBN

9780762308040

Subjects

Business, Science, Finance