DISCRETIONARY ACCOUNTING DECISIONS AND INCOME NORMALIZATION

Ge White

Journal of Accounting Research, 1970, vol. 8, issue 2, 260-273

Keywords: Income smoothing; Chemical industry; Accounting measures; Systematic normalization criterion (search for similar items in EconPapers)
JEL-codes: G14 L25 M41 (search for similar items in EconPapers)
Date: 1970
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:8:y:1970:i:2:p:260-273

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DOI: 10.2307/2490111

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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