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Classificatory income smoothing: The impact of a change in regime of reporting financial performance

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  • Athanasakou, Vasiliki E.
  • Strong, Norman C.
  • Walker, Martin
Abstract
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  • Athanasakou, Vasiliki E. & Strong, Norman C. & Walker, Martin, 2007. "Classificatory income smoothing: The impact of a change in regime of reporting financial performance," Journal of Accounting and Public Policy, Elsevier, vol. 26(4), pages 387-435.
    • Handle: RePEc:eee:jappol:v:26:y:2007:i:4:p:387-435
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    Citations

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    Cited by:

    1. Chun Yu Mak & Norman Strong & Martin Walker, 2011. "Conditional Earnings Conservatism and Corporate Refocusing Activities," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1041-1082, September.
    2. Mohammad Reza Dalvi & Ebrahim Baghi, 2013. "Survey of Profit Smoothing through the Sale of Corporate Assets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 208-214, October.
    3. Malikov, Kamran & Manson, Stuart & Coakley, Jerry, 2018. "Earnings management using classification shifting of revenues," The British Accounting Review, Elsevier, vol. 50(3), pages 291-305.
    4. Vasiliki Athanasakou & Norman Strong & Martin Walker, 2009. "Earnings management or forecast guidance to meet analyst expectations?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 3-35.
    5. Papanastasopoulos, Georgios A., 2015. "Accruals, growth, accounting distortions and stock returns: The case of FRS3 in the UK," The North American Journal of Economics and Finance, Elsevier, vol. 33(C), pages 39-54.
    6. Tobar Arias, José E. & Mora Valencia, Andrés & Benavides Franco, Julián, 2023. "Earnings management to avoid losses: Evidence in non-listed Colombian companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
    7. Steven Young, 2014. "The drivers, consequences and policy implications of non-GAAP earnings reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 44(4), pages 444-465, August.
    8. Athanasakou, Vasiliki & Strong, Norman & Walker, Martin, 2010. "The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3," The International Journal of Accounting, Elsevier, vol. 45(2), pages 224-257, June.

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