An Overall Perspective of Income Smoothing as a Strategy of Earnings Management
- Mendes, Cláudia Araújo 3
- Rodrigues, Lúcia Lima 1
- Parte, Laura 2
-
1
Universidade do Minho
info
- 2 Universidad Nacional de Educación a Distancia (UNED), Spain
-
3
Instituto Politécnico do Cávado e do Ave
info
ISSN: 2327-5677, 2327-5685
ISBN: 9781522578178
Año de publicación: 2019
Páginas: 53-76
Tipo: Capítulo de Libro
Referencias bibliográficas
- Ahmed, A. S., Lobo, G. J., & Zhou, J. (2000). Job security and income smoothing: An empirical test of the Fudenberg and Tirole (1995) model. SSRN Working Paper Series, October version.
- B. G.Albornoz, (2003), Alisamiento del beneficio y manipulación de ajustes por devengo: Análisis empírico en el contexto español. In Accounting Research Award “José M.ª Fernández Pirla” (XI Edition)
- 10.1080/0963818022000001154
- 10.1016/0378-4266(83)90031-6
- 10.2307/2489918
- 10.1080/00014788.1994.9729488
- 10.1111/j.1475-679X.2006.00198.x
- A.Barnea, (1976), The Accounting Review, 51, pp. 110
- 10.1111/j.1468-5957.1994.tb00349.x
- 10.1016/0165-4101(90)90044-5
- C. R.Beidleman, (1973), The Accounting Review, 48, pp. 653
- G.Benston, (1978), Economic Consequences of Financial Standards: Selected Papers, pp. 159
- 10.1080/096031096333953
- 10.1111/j.1468-5957.1996.tb01165.x
- R. A.Brealey, (1998), Princípios de finanças empresariais
- 10.1177/0148558X9501000307
- D.Buckmaster, (2001), Development of the income smoothing literature 1893-1998: A focus on the United States
- 10.2308/accr.2006.81.5.983
- 10.1016/j.jfineco.2010.03.001
- 10.1016/j.jaccpubpol.2016.04.002
- 10.1111/1468-5957.00101
- Chalayer, S. (1994). Identification et motivations des pratiques de lissage des résultats comptables des entreprises françaises cotées en Bourse (Doctoral dissertation). Saint-Etienne University, France.
- P. K.Chaney, (1998), Advances in Quantitative Analysis of Finance and Accounting, 6, pp. 103
- 10.1016/0929-1199(94)00008-I
- 10.1016/S0929-1199(97)00007-2
- 10.2307/2490073
- 10.1016/j.intaccaudtax.2005.01.002
- 10.1111/j.1468-5957.1989.tb00015.x
- 10.1016/S0165-4101(97)00004-9
- Demerjian, P. R., Donovan, J., & Lewis-Western, M. F. (2018). Income smoothing and the usefulness of earnings for monitoring in debt. SSRN Working Paper Series, April version.
- D. S.Dhaliwal, (1980), The Accounting Review, 55, pp. 78
- 10.2307/2491286
- 10.1016/j.jacceco.2008.09.005
- 10.2308/accr-50489
- 10.1016/0165-4101(90)90041-2
- 10.1016/0165-4101(89)90003-7
- 10.1016/S0165-4101(03)00039-9
- G.Foster, (1986), Financial statement analysis
- 10.1086/261976
- 10.1016/j.jcorpfin.2015.03.004
- 10.2308/jiar-51130
- 10.1016/0165-4101(94)00358-C
- 10.2307/2491219
- 10.1111/1467-629X.00025
- M. J.Gordon, (1964), The Accounting Review, 39, pp. 251
- 10.1016/j.jacceco.2005.01.002
- 10.1016/S0897-3660(05)18003-9
- 10.1016/0165-4101(79)90004-1
- 10.1016/0165-4101(85)90029-1
- S. R.Hepworth, (1953), The Accounting Review, 28, pp. 32
- 10.2307/2490820
- H.Hunt, (1986), Journal of Accounting Literature, 5, pp. 85
- E. A.Imhoff, (1981), The Quarterly Review of Economics and Business, 21, pp. 23
- 10.1080/0963818032000138224
- 10.1177/0148558X9501000101
- 10.1016/0304-405X(76)90026-X
- 10.1016/0361-3682(78)90022-3
- 10.1023/A:1022187622780
- 10.1111/1475-679X.00070
- B. S.Koch, (1981), The Accounting Review, 56, pp. 574
- R. A.Lambert, (1984), The Accounting Review, 59, pp. 604
- 10.1016/S0304-405X(03)00121-1
- B.Lev, (1974), The Accounting Review, 49, pp. 259
- 10.2307/2674685
- 10.1016/j.cjar.2016.03.001
- S. E.Liberty, (1986), The Accounting Review, 61, pp. 692
- 10.1108/JAAR-02-2015-0009
- Markarian, G., & Gill, B. (2012). Income smoothing and idiosyncratic volatility, SSRN Working Paper Series, February version.
- A.Mayer-Sommer, (1979), The Accounting Review, 54, pp. 88
- 10.1111/j.1468-5957.1995.tb00900.x
- 10.1007/BF02752709
- 10.2307/1879516
- 10.1086/259012
- J.Monterrey, (1998), Revista Española de Financiación y Contabilidad, 27, pp. 427
- O. D.Moses, (1987), The Accounting Review, 62, pp. 358
- 10.2307/3003151
- 10.1111/1540-6261.00587
- 10.1016/0165-4101(94)00362-9
- 10.1016/0165-4101(93)90015-8
- 10.1111/j.1467-8683.2011.00856.x
- 10.1016/j.jacceco.2010.06.001
- J.Ronen, (1981), Smoothing income numbers: Objectives, means, and implications
- 10.2307/3003333
- E. D.Smith, (1976), The Accounting Review, 51, pp. 707
- 10.1016/S0165-4101(96)00434-X
- 10.1111/0022-1082.00079
- 10.2307/2491184
- L. J.Tseng, (2007), International Journal of Management, 24, pp. 727
- 10.2308/accr.2006.81.1.251
- 10.19030/jabr.v10i3.5929
- R. L.Watts, (1978), The Accounting Review, 53, pp. 112
- R. L.Watts, (1990), The Accounting Review, 65, pp. 131
- 10.2307/2490111
- 10.1016/0165-4101(86)90009-1
- 10.1016/0165-4101(81)90010-0