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Income Smoothing - Discussion

Author

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  • KIRCHHEIMER, HW

Abstract

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Suggested Citation

  • Kirchheimer, Hw, 1968. "Income Smoothing - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 117-119.
    • Handle: RePEc:bla:joares:v:6:y:1968:i::p:117-119
    DOI: http://hdl.handle.net/10.2307/2490074
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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. Thomas Dilger & Sabine Graschitz, 2015. "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 8(2), pages 69-86, October.

    More about this item

    Keywords

    Income smoothing; Dividend income;

    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

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