An Empirical Investigation of Income Smoothing by Canadian Companies (notice n° 144422)
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| fixed length control field | 01407cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024021.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Breton, Gaétan |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | An Empirical Investigation of Income Smoothing by Canadian Companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1997.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 38 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The hypothesis that companies practise income smoothing, though never fully accepted, has continued to interest researchers over the past 30 years. The motivation for companies to do so is grounded in the belief that investors prefer stable earnings and a steady rate of earnings growth. This study uses the methodology updated by Imhoff and Eckel to test the presence of income smoothing by Canadian companies. The results appear to support the hypothesis that income smoothing is widely practised. In addition, results for certain industrial sectors show a greater propensity for smoothing. On the other hand, the results do not support the Belkaoui-Picur hypothesis of differences in corporate behaviour between core and peripheral activity sectors. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | empirical study |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | canadian companies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income smoothing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chenail, Jean-Pierre |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 3 | 1 | 1997-01-01 | p. 53-67 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-53?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1997-1-page-53?lang=en</a> |
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