TITLE

Income smoothing and incentives by operating condition: An

AUTHOR(S)
Herrmann, Don; Inoue, Tatsuo
PUB. DATE
December 1996
SOURCE
Journal of International Accounting, Auditing & Taxation;1996, Vol. 5 Issue 2, p161
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
9612240996

 

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