Accession Number:

ADA167557

Title:

Income Smoothing: Methodology and Models.

Descriptive Note:

Technical rept.,

Corporate Author:

NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s):

Report Date:

1986-05-01

Pagination or Media Count:

58.0

Abstract:

This study investigates methodology used to investigate income smoothing by business firms. Three important researcher methodological decisions used in past empirical studies of income smoothing design type, smoothing device norm, and income target are discussed and evaluated. Each of the three decisions is found to have a significant effect on the operationalization and measurement of income smoothing behavior. The identification of smoothing, and consequently the conclusions to be drawn from smoothing studies, is found to be sensitive to the three methodological choices.

Subject Categories:

  • Economics and Cost Analysis

Distribution Statement:

APPROVED FOR PUBLIC RELEASE