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Market Imperfections as the Cause of Accounting Income Smoothing—The Case of Differential Capital Access

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References

1985The effect of bonus schemes on accounting decisions3,311 cited
2011The effects of bonus schemes on accounting decisions2,579 cited
1988Earnings Management in an Overlapping Generations Model730 cited
1981Smoothing income numbers : objectives, means, and implications376 cited
1998Performance Measure Manipulation*337 cited
1990Communication and Income Smoothing Through Accounting Method Choice46 cited

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2017Income Smoothing Behavior at the Times of Political Crises16 cited

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