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Book Categories |
| Editor's Prologue | ||
| 1 | Introduction | 1 |
| Objectives | 1 | |
| Summary and Role in Earnings Management Research | 2 | |
| Organization of the Book | 5 | |
| Definition of Income Smoothing | 7 | |
| Smoothing Instruments and Tactics | 9 | |
| Smoothing Objects | 9 | |
| Taxonomies | 10 | |
| Scope of the Study and Method of Entry Identification | 20 | |
| 2 | Income Smoothing in Accounting and Business Literature Prior to 1954 | 23 |
| Secret Reserves | 24 | |
| LIFO and Other Base Stock Inventory Methods | 30 | |
| Empiricism | 34 | |
| Hepworth (1953) | 37 | |
| 3 | Antecedents of Modern Earnings Management Research: Income Smoothing in Literature, 1954-1965 | 41 |
| Gordon (1964) | 42 | |
| Other References to Income Smoothing | 47 | |
| 4 | Early Modern Income Smoothing Research, 1966-1981 | 53 |
| Evidence from Income Smoothing Studies | 55 | |
| Statistical Properties of Accounting Income, Efficient Markets and Income Smoothing Incentives | 57 | |
| Some Conceptual Difficulties | 64 | |
| Regulatory Smoothing and Smoothing by Convention | 70 | |
| Income Smoothing in Accounting Historical Literature | 73 | |
| Income Smoothing in the Professional Literature and the Popular Press | 74 | |
| 5 | Income Smoothing in Modern Accounting Literature | 79 |
| Evidence from Income Smoothing Studies | 79 | |
| Analytical Modeling and Income Smoothing Research | 84 | |
| Continuing and Newly Recognized Conceptual Problems | 86 | |
| Regulatory Smoothing | 90 | |
| Smoothing in Professional Literature and the Popular Press | 93 | |
| Income Smoothing in Historical Literature | 95 | |
| 6 | Conclusion and Restatement of the Income Smoothing Hypothesis | 99 |
| Some Definitional and Conceptual Issues | 100 | |
| Implications for Income Smoothing | 104 | |
| Multi-period Accounting Commitments | 107 | |
| Implications for Future Research | 108 | |
| Notes | 111 | |
| App. A | Chronological Listing of Some Modern Definitions of Smoothing | 117 |
| App. B | Annotated Bibliography of Income Smoothing References: Chronological Listing of Entries | 123 |
| App. C | Studies to Identify Smoothing Behavior | 223 |
| App. D | Other Empirical Studies Related to Income Smoothing | 247 |
| App. E | An Evaluation of the Use of ABI Inform for an Extensive Literature Review | 261 |
| Non-Smoothing References not Included in Annotated Bibliography | 265 | |
| Index | 269 |
| Price | Condition | Delivery | Seller | Action |
| $133.60 | Digital |
| WonderClub |
Deborah Capanna
reviewed Development of the Income Smoothing Literature 1893-1998, 4 on May 17, 2009
Development of the Income Smoothing Literature 1893-1998, 4
I liked the organization & format better than Wiley (which had too much info about the fasb statements).
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Add Development of the Income Smoothing Literature 1893-1998, 4, 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 s, Development of the Income Smoothing Literature 1893-1998, 4 to the inventory that you are selling on WonderClubX
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Add Development of the Income Smoothing Literature 1893-1998, 4, 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 s, Development of the Income Smoothing Literature 1893-1998, 4 to your collection on WonderClub |
