THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS
THE SMOOTHING OF INCOME NUMBERS: SOME EMPIRICAL EVIDENCE ON SYSTEMATIC DIFFERENCES BETWEEN CORE AND PERIPHERY INDUSTRIAL SECTORS
复制标题
收入数字的平滑化：核心产业部门与外围产业部门之间系统性差异的一些经验证据
DOI：
10.1111/j.1468-5957.1984.tb00768.x
复制
发表时间：
1984
影响因子：
2.9
通讯作者：
Ronald D. Picur
中科院分区：
文献类型：
--
作者：
A. Belkaoui;Ronald D. Picur
本研究检验了二元经济对收入平滑行为的影响。据推测，作为对不同机会结构和经验的反应，外围部门的公司比核心部门的公司对收入数字的平滑程度更高。结果表明，大多数公司可能会诉诸收入平滑。边缘部门的公司数量更多。
This study tests the effects of the dual economy on income smoothing behavior. It is hypothesized that a higher degree of smoothing of income numbers will be exhibited by firms in the periphery sector than by firms in the core sector as a reaction to different opportunity structures and experiences. The results indicate that a majority of firms may be resorting to income smoothing. A higher number is included among firms in the periphery sector.