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Classificatory Smoothing - Alternative Income Models

Author

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  • RONEN, J
  • SADAN, S

Abstract

No abstract is available for this item.

Suggested Citation

  • Ronen, J & Sadan, S, 1975. "Classificatory Smoothing - Alternative Income Models," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 133-149.
    • Handle: RePEc:bla:joares:v:13:y:1975:i:1:p:133-149
    DOI: http://hdl.handle.net/10.2307/2490652
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    Citations

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    Cited by:

    1. Ahmad N. Obaidat, 2017. "Income Smoothing Behavior at the Times of Political Crises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 1-13, April.
    2. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
    3. 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.
    4. Ermans, C.J.C., 1996. "Financial Disclosure : A Closer Look," Research Memorandum 722, Tilburg University, School of Economics and Management.
    5. Yuan Ji & James Potepa & Oded Rozenbaum, 2020. "The effect of ASU 2014–08 on the use of discontinued operations to manage earnings," Review of Accounting Studies, Springer, vol. 25(4), pages 1201-1229, December.
    6. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    7. Jean-Louis Paré & Frédéric Demerens, 2011. "Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext," Post-Print hal-00650559, HAL.
    8. Atik, Asuman, 2009. "Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 591-613.
    9. Ermans, C.J.C., 1996. "Financial Disclosure : A Closer Look," Other publications TiSEM 4848d7e0-2c3b-4566-99cd-8, Tilburg University, School of Economics and Management.

    More about this item

    Keywords

    Income smoothing; Extraordinary items; Income before extraordinary items;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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