Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
Announcements include table of contents for Accounting and Business Research winter 1991, Accounting, Auditing and Accountability Journal 1991 Vol. 4 no. 4 and 1992 Vol. 5 no. 1