The income smoothing

Sylvie Chalayer Rouchon ()
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Sylvie Chalayer Rouchon: COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne

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Abstract: The income smoothing is one goal of accounting policy of French firms listed on the Stock Exchange. The aim of this study consists in showing that earnings are not naturally smoothed but, on the contrary, that they were manipulated as accounting principles and rules allow managers to choose among different methods. This research shows that accruals were manipulated in order to reduce the variability of net income.

Keywords: income smothing; accruals (search for similar items in EconPapers)
Date: 1994-05-15
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522985
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Published in Doctoral colloquium organisé par European Accounting Association, May 1994, Italy

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522985

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