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Earnings Smoothing

The following sources are recommended by a professor whose research specialty is earnings adjustments.


 

Six Superlative Sources

· Defond, Mark L., and Chul W. Park, "Smoothing Income in Anticipation of Future Earnings." Journal of Accounting and Economics 23-2 (July 1997): 115-39.

· Fudenberg, Drew, and Jean Tirole, "A Theory of Income and Dividend Smoothing Based on Incumbency Rents." Journal of Political Economy 103-1 (February 1995): 75-93.

· Goel, Anand M., and Anjan V. Thakor, "Why Do Firms Smooth Earnings?" University of Michigan Business School Working Paper 00-023 (May 2000).

· Lambert, Richard A., "Income Smoothing as Rational Equilibrium Behavior." Accounting Review 59-4 (October 1984): 604-18.

· Moses, O Douglas, "Income Smoothing and Incentives: Empirical Tests Using Accounting Changes." Accounting Review 62-2 (April 1987): 358-77.

· Trueman, Brett and Sheridan Titman, "An Explanation for Accounting Income Smoothing." Journal of Accounting Research 26-Suppl. (1988): 127-39.

Other Excellent Sources

· Bannister, James W., and Harry A. Newman, "Accrual Usage to Manage Earnings toward Financial Analysts‚ Forecasts." Review of Quantitative Finance and Accounting 7-3 (November 1996): 259-78.

· Barnea, Amir, Joshua Ronen, and Simcha Sadan, "The Implementation of Accounting Objectives: An Application to Extraordinary Items." Accounting Review 50 (January 1975): 58-68.

· Beidlerman, Carl R., "Income Smoothing: The Roe of Management." Accounting Review 48-4 (October 1973): 653-67.

· Dye, Ronald A., "Earnings Management in an Overlapping Generations Model." Journal of Accounting Research (Chicago) 26-2 (Autumn 1988): 195-235.

· Michelson, Stuart E., James Jordan-Wagner, and Charles W. Wooton, "A Market Based Analysis of Income Smoothing." Journal of Business Finance and Accounting 22-8 (December 1995): 1179-93.

· Potter, Gordon, "Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stock Returns." Journal of Accounting Research (Chicago) 30-1 (Spring 1992): 146-55.

· Rajgopal, Shivaram, Mohan Venkatachalam, and James J. Jiambalvo, "Is Institutional Ownership Associated with Earnings Management and the Extent to Which Stock Prices Reflect Future Earnings?" Stanford University Working Paper (March 1999).

· Rozycki, John J., "A Tax Motivation for Smoothing Dividends." Quarterly Review of Economics and Finance 37-2 (Summer 1997): 563-78.

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