Article1989

Adjustments For ‘Extraordinary Items’In Smoothing Reported Profits of Listed Australian Companies: Some Empirical Evidence

33 citations0/0 files storedJournal of Business Finance &amp Accounting

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

Nothing is more likely to undermine the credibility of financial reporting than the suspicion that the results reported were predetermined and that the accounting methods used were selected to produce the results desired by the preparers of the report', Solomons (1983).

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References

1985Positive Accounting Theory 1981The Income Smoothing Hypothesis Revisited 1964POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING.1968Income Smoothing 1982The Market's Response to the 1974 LIFO Adoptions 1983The Political Implications of Accounting and Accounting Standard Setting 1973Unaccountable Accounting 1981The Truth About Corporate Accounting

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