Income smoothing - methodology and models
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Authors
Moses, O. Douglas
Subjects
Income Smoothing
Advisors
Date of Issue
1986-05
Date
1986-05
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This study investigates methodology used to investigate income smoothing by business firms. Three important researcher methodological decisions used in past empirical studies of income smoothing (design type, smoothing device norm, and income target) are discussed and evaluated. Each of the three decisions is found to have a significant effect on the operationalization and measurement of income smoothing behavior. The identification of smoothing, and consequently the conclusions to be drawn from smoothing studies, is found to be sensitive to the three methodological choices
Type
Technical Report
Description
Series/Report No
Department
Administrative Sciences
Identifiers
NPS Report Number
NPS-54-86-004
Sponsors
Prepared for: Naval Postgraduate School
Monterey, CA
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.