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Anticipatory income smoothing: a re-examination

Author

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  • Elgers, Pieter T.
  • Pfeiffer, Ray Jr
  • Porter, Susan L.

Abstract

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Suggested Citation

  • Elgers, Pieter T. & Pfeiffer, Ray Jr & Porter, Susan L., 2003. "Anticipatory income smoothing: a re-examination," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 405-422, August.
  • Handle: RePEc:eee:jaecon:v:35:y:2003:i:3:p:405-422
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    References listed on IDEAS

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    1. Fudenberg, Drew & Tirole, Jean, 1995. "A Theory of Income and Dividend Smoothing Based on Incumbency Rents," Journal of Political Economy, University of Chicago Press, vol. 103(1), pages 75-93, February.
    2. repec:bla:joares:v:34:y:1996:i::p:83-105 is not listed on IDEAS
    3. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, vol. 25(2), pages 133-168, May.
    4. repec:bla:joares:v:29:y:1991:i:2:p:193-228 is not listed on IDEAS
    5. DeFond, Mark L. & Park, Chul W., 1997. "Smoothing income in anticipation of future earnings," Journal of Accounting and Economics, Elsevier, vol. 23(2), pages 115-139, July.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Ramzi Benkraiem, 2006. "Performance sectorielle relative et gestion du résultat comptable," Post-Print halshs-00558248, HAL.
    2. 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.
    3. Hiu Lam Choy, 2012. "Assessing earnings management flexibility," Review of Accounting and Finance, Emerald Group Publishing, vol. 11(4), pages 340-376, October.
    4. Ali Anvary Rostamy & Mohammad Aghaee & Vahid Biglari, 2008. "Empirical Investigation of the Ability of Sensitivity of Stock Prices to Earnings News in Predicting Earnings Management and Management Forecast Errors," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 15(3), pages 209-228, December.
    5. Salma S. Ibrahim, 2009. "The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1087-1116.
    6. Daniel, Naveen D. & Denis, David J. & Naveen, Lalitha, 2008. "Do firms manage earnings to meet dividend thresholds," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 2-26, March.
    7. Marie C. Blouin, 2012. "Does other information improve the usefulness of management earnings forecasts for analysts?," Review of Accounting and Finance, Emerald Group Publishing, vol. 11(1), pages 93-112, February.

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