Is Income Smoothing Ethical?

This paper assesses the income smoothing strategies and analyzes what motivates organizations to engage in smoothing their earnings. An ethical framework is drawn upon to evaluate the implications of these issues. It concludes with suggestions and implications for the policy makers, researchers and practitioners

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Year of publication:	2020
Authors:	Chong, H. Gin
Publisher:	[2020]: [S.l.] : SSRN
Subject:	Ethik \| Ethics \| Bilanzpolitik \| Accounting policy \| Gewinn \| Profit \| Theorie \| Theory \| Unternehmensethik \| Business ethics \| Einkommen \| Income \| Wirtschaftsethik \| Economic ethics

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Corporate Accounting & Finance, Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 5, 2020 erstellt
Classification:	M1 - Business Administration ; M4 - Accounting and Auditing ; M42 - Auditing
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012829153