An Overall Perspective of Income Smoothing as a Strategy of Earnings Management

  1. Mendes, Cláudia Araújo 3
  2. Rodrigues, Lúcia Lima 1
  3. Parte, Laura 2
  1. 1 Universidade do Minho
    info

    Universidade do Minho

    Braga, Portugal

    ROR https://ror.org/037wpkx04

  2. 2 Universidad Nacional de Educación a Distancia (UNED), Spain
  3. 3 Instituto Politécnico do Cávado e do Ave
    info

    Instituto Politécnico do Cávado e do Ave

    Barcelos, Portugal

    ROR https://ror.org/0448qsq10

Zugehörigkeit anzeigen +
Buch:
International Financial Reporting Standards and New Directions in Earnings Management

ISSN: 2327-5677,  2327-5685

ISBN: 9781522578178

Datum der Publikation: 2019

Seiten: 53-76

Art: Buch-Kapitel

DOI: 10.4018/978-1-5225-7817-8.CH003 GOOGLE SCHOLAR lock_openOpen Access editor

Ziele für nachhaltige Entwicklung

Bibliographische Referenzen

  • 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