Income smoothing and incentives by operating condition: An empirical test using depreciation changes in Japan

Journal of International Accounting, Auditing and Taxation

Volumn 5, Issue 2, 1996, Pages 161-177

  Herrmann, Don ^a   Inoue, Tatsuo ^b  

^a OREGON STATE UNIVERSITY   (United States)

^b KWANSEI GAKUIN UNIVERSITY   (Japan)

Author keywords

Accounting changes; Income smoothing; Japan

Indexed keywords

EID: 0030524917     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(96)90003-8     Document Type: Article

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