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Note On Income Smoothing In Chemical Industry

Author

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  • DASCHER, PE
  • MALCOM, RE

Abstract

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Suggested Citation

  • Dascher, Pe & Malcom, Re, 1970. "Note On Income Smoothing In Chemical Industry," Journal of Accounting Research, Wiley Blackwell, vol. 8(2), pages 253-259.
    • Handle: RePEc:bla:joares:v:8:y:1970:i:2:p:253-259
    DOI: http://hdl.handle.net/10.2307/2490110
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    Citations

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    Cited by:

    1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    2. Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
    3. Combe, Ph. & Sorba, P., 1975. "Electromagnetic fields with symmetry," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 80(3), pages 271-286.
    4. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    5. Oriol Amat & Catherine Gowthorpe, 2004. "Creative accounting: Nature, incidence and ethical issues," Economics Working Papers 749, Department of Economics and Business, Universitat Pompeu Fabra.
    6. Jacek Welc, 2014. "Impact of Earnings Smoothness on Stock Prices, Stock Returns and Future Earnings Changes - the Polish Experience," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(3), pages 67-94.
    7. Hans Guenther Barth, 2013. "Income smoothing by valuation of repurchase obligations in the annual financial statements of car dealerships," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 1977-1983.
    8. Pavol Durana & Katarina Valaskova & Darina Chlebikova & Vladislav Krastev & Irina Atanasova, 2020. "Heads and Tails of Earnings Management: Quantitative Analysis in Emerging Countries," Risks, MDPI, vol. 8(2), pages 1-20, June.

    More about this item

    Keywords

    Income smoothing; Chemical industry; Real smoothing; Artificial smoothing;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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