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Smoothing income in anticipation of future earnings

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Author Info
DeFond, Mark L.
Park, Chul W.
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File URL: http://www.sciencedirect.com/science/article/B6V87-3SX0PWD-2/2/4cfcc8cdd0a1aae30b59928216518df3
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 23 (1997)
Issue (Month): 2 (July)
Pages: 115-139
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Handle: RePEc:eee:jaecon:v:23:y:1997:i:2:p:115-139

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