EXTRAORDINARY ITEMS AND INCOME SMOOTHING: A POSITIVE ACCOUNTING APPROACH

Author:

Beattie Vivien,Brown Stephen,Ewers David,John Brian,Manson Stuart,Thomas Dylan,Turner Michael

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Reference47 articles.

1. Y. Amihud, and B. Lev (1981 ), 'Risk Reduction as a Managerial Motive for 1982 Conglomerate Mergers ',The Bell Journal of Economics(1981 ), pp.605 -617 .

2. Y. Amihud, J.H. Kamin, and J. Ronen (1983 ), '"Managerialism", "Ownerism" and Risk ',Journal of Banking and Finance(1983 ), pp.189 -196 .

3. ASB (1991 ),ASB Working Drafts for Discussion(1991 ).

4. A. Barnea, J. Ronen, and S. Sadan (1976 ), 'Classificatory Smoothing of Inoome with Extraordinary Items ',The Accounting Review(1976 ), pp.110 -122 .

5. C. R. Beidleman (1973 ), 'Income Smoothing: The Role of Management ',The Accounting Review(1973 ), pp.653 -667 .

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