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Communication dans un congrès Année : 1994

The income smoothing

Résumé

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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Dates et versions

halshs-00522985, version 1 (04-10-2010)

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  • HAL Id : halshs-00522985 , version 1

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Sylvie Chalayer Rouchon. The income smoothing. Doctoral colloquium organisé par European Accounting Association, May 1994, Italy. ⟨halshs-00522985⟩
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Dernière date de mise à jour le 20/04/2024
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