Is income smoothing ethical?

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2006 English Publisher:WileyJournal:Journal of Corporate Accounting & Finance, volume 18, pages 41-44 (issn: 1044-8136, eissn: 1097-0053,

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Authors: Gin Chong;

doi: 10.1002/jcaf.20261

Is income smoothing ethical?

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Abstract

Income smoothing is an active manipulation of earnings toward a predetermined target. Some smoothing devices can affect cash flow. The author discusses current income-smoothing strategies and tackles the issue of whether they are ethical. © 2006 Wiley Periodicals, Inc.

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Prairie View A&M University
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