The income smoothing

The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods. This research shows that accruals were manipulated in order to reduce the variability of net income.

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Year of publication:	1994-05-15
Authors:	Rouchon, Sylvie Chalayer
Institutions:	HAL
Subject:	income smothing \| accruals

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Extent:	application/pdf
Series:	Post-Print.
Type of publication:	Book / Working Paper
Language:	English
Notes:	View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00522985/en/ Published - Presented, Doctoral colloquium organisé par European Accounting Association, 1994, Italy
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008790763