Article1988

An Explanation for Accounting Income Smoothing

907 citations0/0 files storedJournal of Accounting Research

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

Abstract

Brett Trueman, Sheridan Titman, An Explanation for Accounting Income Smoothing, Journal of Accounting Research, Vol. 26, Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals (1988), pp. 127-139

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1984The effect of capital structure on a firm's liquidation decision

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