Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Antecedents Of Modern Earnings Management Research: Income Smoothing In Literature, 1954-1965, Dale A. Buckmaster
Accounting Historians Journal
An earlier article reviewed income smoothing in literature published up through 1953. This article extends that review through 1965, the year preceding the publication of the first modern empirical earnings management studies. The focus of this article is on the 1964 Gordon article which was the stimulus for those early income smoothing studies that began to appear in 1966 and marked the beginning of modern empiricism in accounting literature. Critical reading of Gordon's article suggests that he drew upon both earlier accounting and economics literature in formulating his theory of income smoothing. Review of the relevant earlier literature demonstrates that …
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Income Smoothing In Accounting And Business Literature Prior To 1954, Dale A. Buckmaster
Accounting Historians Journal
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, …