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Extraordinary items and income smoothing: a positive accounting approach

Beattie, V., Brown, S., Ewers, D., John, B., Thomas, D., and Turner, M. (1994) Extraordinary items and income smoothing: a positive accounting approach. Journal of Business Finance and Accounting, 21 (6). pp. 791-811. ISSN 0306-686X

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Abstract

Presents an empirical study of single-period income smoothing which uses an incentives-based model to explain classificatory choices. Construction of an index to measure the smoothing effect; Indication from weighted least square regression; Existence of material scope for smoothing.

Item Type:Article
Status:Published
Refereed:Yes
Glasgow Author(s):Beattie, Prof Vivien
Authors: Beattie, V., Brown, S., Ewers, D., John, B., Thomas, D., and Turner, M.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Journal of Business Finance and Accounting
Publisher:Blackwell Publishing
ISSN:0306-686X
Copyright Holders:© Blackwell Publishing
First Published:First published in Journal of Business Finance and Accounting 21(6):791-811
Publisher Policy:Reproduced in accordance with the copyright policy of the publisher

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