Graduation Year
2017
Date of Submission
4-2017
Document Type
Campus Only Senior Thesis
Degree Name
Bachelor of Arts
Department
Economics-Accounting
Reader 1
Matthew Magilke
Rights Information
© 2017 Jacques Bialostozky
Abstract
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.
Recommended Citation
Bialostozky, Jacques, "Analysis and Empirical Testing of Income Smoothing Using Discretionary Accounting Changes" (2017). CMC Senior Theses. 1615.
https://scholarship.claremont.edu/cmc_theses/1615
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.
