Development of the Income Smoothing Literature, 1893-1998: A Focus on the United States

ISBN-13: 9780762308040 / Angielski / Twarda / 2001 / 292 str.

Dale A. Buckmaster;Gary J. Previts;Robert Bricker

Opis

This volume describes the development of accounting thought during the 20th century by focusing on a relatively narrow and long-lived issue, income smoothing. A chronological review of English-language literature referring to income smoothing behaviour is conducted that covers 1893 to 1998.