Article2006

Is income smoothing ethical?

22 citations0/0 files storedJournal of Corporate Accounting & Finance

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

Abstract

Income smoothing is an active manipulation of earnings toward a predetermined target. Some smoothing devices can affect cash flow. The author discusses current income-smoothing strategies and tackles the issue of whether they are ethical. © 2006 Wiley Periodicals, Inc.

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1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1993Risk Management: Coordinating Corporate Investment and Financing Policies 2003Earnings Quality 2001Does the Use of Financial Derivatives Affect Earnings Management Decisions?1990The effects of financial controls on data manipulation and management Myopia 1998The Underinvestment Problem and Corporate Derivatives Use 2003How Are Earnings Managed? Examples from Auditors 2002The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

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2017Income Smoothing Behavior at the Times of Political Crises

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