Classificatory Smoothing - Alternative Income Models
Classificatory Smoothing - Alternative Income Models
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分类平滑 - 另类收入模型
DOI：
10.2307/2490652
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发表时间：
1975
影响因子：
4.4
通讯作者：
S. Sadan
中科院分区：
文献类型：
--
作者：
J. Ronen;S. Sadan
会计文献已经广泛地讨论和测试了收入平滑[2，5，7，8，9，10，11，14，15，171。然而，没有具体和单独地“测试”非常项目在收入“管理”中的作用。后者是本文的重点。为了我们的研究目的，我们在操作上将平滑定义为观察到的对公司正常收入水平波动的抑制。平滑的对象假设为每股普通收入流（扣除非经常项目前）。“通过观察净收入流以及在非常项目之前的普通收入流，我们可以推断，公司管理层的行为是否像是在单独或逐步使用非常项目，以抑制普通收入的波动。
The accounting literature has extensively discussed and tested income smoothing [2, 5, 7, 8, 9, 10, 11, 14, 15, 171. However, the role of extraordinary items in the "management" of income was not specifically and separately' tested for. The latter is the focus of this paper. For the purpose of our study we operationally define smoothing as the observed dampening of fluctuations about some level of income assumed to be normal for the firm. The object of smoothing is assumed to be the stream of ordinary income (before extraordinary items) per share.' From observing the stream of net income, and that of ordinary income before extraordinary items, we infer whether firms' managements behave as if they use extraordinary items either alone or incrementally in order to dampen the fluctuations of ordinary income.