Income smoothing and incentives by operating condition: An

Herrmann, Don; Inoue, Tatsuo
December 1996
Journal of International Accounting, Auditing & Taxation;1996, Vol. 5 Issue 2, p161
Academic Journal
Examines the use of depreciation changes under different operating conditions by Japanese managers, to smooth income. Use of regression analysis in the study; Definition of income smoothing; Reasons for smoothing income; Link between income smoothing behavior and economic consequences; Alternatives to income smoothing; Information on depreciation changes; Incentives for income smoothing.


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