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Development efficiency and mortality after coronary artery bypass grafting: a national causal inference analysis. [PDF]
J Cardiothorac SurgMartins GK +6 more
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Labor Skills and Income Smoothing
Journal of Accounting, Auditing & Finance, 2020We examine whether labor skills affect managers’ income-smoothing activities. We hypothesize firms that rely on skilled labor have greater incentives to smooth earnings to reduce labor turnover and facilitate replacements. Consistent with our hypothesis, we find that firms’ labor skills are positively associated with managers’ income-smoothing ...
Boochun Jung +3 more
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The tax benefit of income smoothing
Journal of Banking & Finance, 2011A worker can contribute pre-tax dollars to a private pension plan. Under a progressive tax, this feature reduces income taxes. Ippolito (1986) argues that an individual in 1979 can reduce lifetime taxes by 20%. We re-examine his analysis using the complete time-series of US income tax history and find that the tax benefit of income smoothing is much ...
Rydqvist, Kristian +2 more
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Consumption smoothing and income redistribution
European Economic Review, 2007Abstract We show theoretically that income redistribution benefits borrowing-constrained individuals more than is implied by standard relative-income and uninsurable-risk considerations. Empirically, we find in international opinion-survey data that younger and lower-income individuals express stronger support for government redistribution in ...
Bertola, Giuseppe, Koeniger, Winfried
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Determinants of Income Smoothing
Asia-Pacific Journal of Accounting, 1999ABSTRACT In this study we examine whether managers of Australian listed companies are more likely to smooth corporate earnings as the political cost exposure of the firm and its management increases. We find that the incidence of smoothing increases as the firm's ratio of executive compensation to operating profits increases, and the higher the market ...
Jayne M. Godfrey, Sasono Adi
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Income smoothing and audit fees
Advances in Accounting, 2021Abstract In this study, we examine the effect of income smoothing on auditors' pricing decisions. Analyzing a sample of 12,823 firm-year observations from U.S. companies in non-regulated industries for the period 2000–2018, we find that income smoothing is negatively associated with audit fees, suggesting that auditors favorably view smoothed ...
Hsihui Chang +3 more
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Discussion of Income Smoothing
Journal of Accounting Research, 1968In his opening paragraphs, Mr. Copeland outlines a plausible, threefold purpose for his paper, namely (1) to specify some attributes of accounting variables which have a capacity for smoothing, (2) to evaluate earlier investigations, and (3) to report on empirical investigations of three hypotheses which have implications for further research on income
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The Accounting Review, 1968
Abstract In 1964 Myron Gordon hypothesized that business managers can be expected to select those measurement and reporting rules which smooth periodic net income. Normal income and smoothed earnings were defined with considerable rigor.
Ronald M. Copeland, Ralph D. Licastro
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Abstract In 1964 Myron Gordon hypothesized that business managers can be expected to select those measurement and reporting rules which smooth periodic net income. Normal income and smoothed earnings were defined with considerable rigor.
Ronald M. Copeland, Ralph D. Licastro
openaire +1 more source