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.

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: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: 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