Date of Submission
Campus Only Senior Thesis
Bachelor of Arts
© 2017 Jacques Bialostozky
One way to smooth earnings is to use accounting changes. This paper focuses on discretionary accounting changes as the smoothing device used by firms. This paper tests for smoothing behavior as a function of incentives. The association between the smoothing behavior displayed within a sample of firms and firm-specific explanatory variables is examined.
Bialostozky, Jacques, "Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes" (2017). CMC Senior Theses. 1615.
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.