Abstract: AbacusVolume 17, Issue 1 p. 28-40 The Income Smoothing Hypothesis Revisited NORM ECKEL, NORM ECKEL Norm Eckel is an Assistant Professor of Accounting and MIS, Bowling Green State University, Ohio.Search for more papers by this author NORM ECKEL, NORM ECKEL Norm Eckel is an Assistant Professor of Accounting and MIS, Bowling Green State University, Ohio.Search for more papers by this author First published: June 1981 https://doi.org/10.1111/j.1467-6281.1981.tb00099.xCitations: 68AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL REFERENCES Ball, R. J. and R. L. Watts, 'Some Time Series Properties of Accounting Income', Journal of Finance, June 1972. Barnea, A., J. Ronen and S. Sadan, 'Classificatory Smoothing of Income with Extraordinary Items', The Accounting Review, January 1976. Copeland, R., 'Income Smoothing', Empirical Research in Accounting: Selected Studies, 1968. Copeland, R. and R. Licastro, 'A Note on Income Smoothing', The Accounting Review, July 1968. Copeland, R. and J. Wojdak, 'Income Manipulation and the Purchase Pooling Choice', Journal of Accounting Research, Autumn 1969. Cushing, B. E., 'An Empirical Study of Changes in Accounting Policy', Journal of Accounting Research, Autumn 1969. Dascher, P. and R. Malcolm, 'A Note on Income Smoothing in the Chemical Industry', Journal of Accounting Research, Autumn 1970. Gonedes, N., 'Income-Smoothing Behavior Under Selected Stochastic Processes', Journal of Business, October 1972. Gordon, M. J., 'Discussion of the Effects of Alternative Accounting Rules for Nonsubsidiary Investments', Empirical Research in Accounting: Selected Studies, 1966. Hepworth, S. R., 'Periodic Income Smoothing', The Accounting Review, January 1953. Horwitz, B., 'Comment on Income Smoothing: A Review' by J. Ronen, S. Sadan, and C. SnowAccounting Journal, Spring 1977. Imhoff, E. A., 'Income Smoothing – A Case for Doubt', Accounting Journal, Spring 1977. Ronen, J. and S. Sadan, 'Do Corporations Use Their Discretion in Classifying Accounting Items to Smooth Reported Income', The Financial Analysts Journal, September-October 1975. Ronen, J., S. Sadan and C. Snow, 'Income Smoothing: A Review', Accounting Journal, Spring 1977. Rue, J. C., 'Critique of: Income Smoothing–A Case for Doubt', Accounting Journal, Spring 1977. Shank, J. K. and M. A. Burnell, 'Smooth Your Earnings Growth Rate', Harvard Business Review, January-February 1974. Simpson, R. H., 'An Empirical Examination of Possible Income Manipulation', The Accounting Review, October 1969. White, G., 'Discretionary Accounting Decisions and Income Normalization', Journal of Accounting Research, Autumn 1970. Citing Literature Volume17, Issue1June 1981Pages 28-40 ReferencesRelatedInformation
Publication Year: 1981
Publication Date: 1981-06-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 254
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