Income Smoothing: Methodology and Models.

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.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 1986
Accession Number
ADA167557

Entities

People

  • O. D. Moses

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Chi Square Test
  • Classification
  • Commerce
  • Corporations
  • Data Science
  • Databases
  • Discriminant Analysis
  • Growth Factors
  • Information Science
  • Investments
  • Measurement
  • New York
  • Plastic Explosives
  • Security
  • Social Sciences
  • Standards
  • Statistical Analysis

Readers

  • Aerospace Engineering
  • Industrial Economics
  • Organizational Psychology.