Income smoothing - methodology and models
By: by O. Douglas Moses
Contributors: Naval Postgraduate School (U.S.). Dept. of Administrative Sciences
Publisher: Naval Postgraduate School; Available from National Technical Information Service
Published: 1986
Place of publication: Monterey, Calif; Springfield, Va
Language: eng
Number of pages: 53
Subjects: INCOME; NUMERICAL METHODS AND PROCEDURES
Other titles: NPS-54-86-004.
Description: 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.
Notes: Cover title.

"NPS-54-86-004."

"May 1986."

AD A167 557.

Includes bibliographical references (p. 44-46).

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