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The Smoothing Hypothesis and the Role of Exchange Differences

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References

1981Smoothing income numbers : objectives, means, and implications376 cited
1968Income Smoothing135 cited
1975Classificatory Smoothing: Alternative Income Models106 cited
1970Discretionary Accounting Decisions and Income Normalization77 cited
1970A Note on Income Smoothing in the Chemical Industry68 cited
1984THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS53 cited

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2008Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms27 cited

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