Antecedents of modern earnings management research: Income smoothing in literature, 1954-1965

Accounting Historians Journal

Volumn 24, Issue 1, 1997, Pages 75-91

  Buckmaster, Dale ^a  

^a UNIVERSITY OF DELAWARE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009423904     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.24.1.75     Document Type: Article

References (62)

1. Alchion, A. and R. Kessel, 1962. Competition, Monopoly, and the Pursuit of Pecuniary Gain, Aspects of Labor Economics (Princeton: National Bureau of Economic Research) 157-183.
2. American Accounting Association, 1957. Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and supplements (Columbus, Ohio: American Accounting Association).
3. Anreder, S., 1962. Pitfalls for the Unwary, Barrons (December 24) 3,8,10,13.
4. Archibald, T., 1967. The Return to Straight Line Depreciation: An Analysis of a Change in Accounting Methods, Journal of Accounting Research (Supplement) 164-180.
5. Baumol, W., 1959. Business Behavior, Value and Growth (N.Y: The Macmillan Company).
6. Belkhoui, A. and R. Picur, 1984. The Smoothing of Income Numbers: Some Empirical Evidence on systematic Differences Between Core and Periph ery Industrial Sectors, The Journal of Business Finance and Accounting (Winter) 527-545.
7. Bird, F., 1969. A Note on the Return to Straight-Line Depreciation, Journal of Accounting Research (Autumn) 328-331.
8. Bricker, R., 1988. Influences From Early Accounting Literature on Contemporary Research, The Accounting Historians Journal, 15,2 (Fall) 83-98.
9. Buckmaster, D., R. Copeland, and P. Dascher, 1977. The Relative Predictive Ability of Three Accounting Income Models, Accounting and Business Research, 27 (Summer) 177-186.
10. Buckmaster, D., 1992. Income Smoothing in Accounting and Business Literature Prior to 1954, The Accounting Historians Journal, 19,2 (December) 147-173.
11. Business Week, 1963. A Matter of Principle Splits CPA's, Business Week (January 26) 50-57.
12. Committee on Accounting Procedure, American Institute of Accountants, 1946. Accounting for the Use of Special War Reserves, Accounting Research Bulletin No. 26 (October).
13. Committee on Accounting Procedure, American Institute of Accountants, 1947A. Accounting Treatment of General Purpose Contingency Reserves, Accounting Research Bulletin No. 28 (July).
14. Committee on Accounting Procedure, American Institute of Accountants, 1947B. Inventory Reserves, Accounting Research Bulletin No. 31 (October).
15. Copeland, R., 1968. Income Smoothing, Journal of Accounting Research (Supplement) 101-116.
16. Copeland, R. and R.. Licastro, 1968. A Note on Income Smoothing, The Accounting Review (July) 540-545.
17. Cotter, A., 1940. Fools Profits (N.Y.: Barron's Publishing Company, Inc.).
18. Cushing, B., 1969. An Empirical Study of Changes in Accounting Policy, Journal of Accounting Research (Autumn) 196-203.
19. Cyert, R. and J. March, 1956. Organizational Factors in the theory of Oligopoly, Quarterly Journal of Economics, 70 (February) 44-64.
20. Cyert, R. and J. March, 1963. A Behavioral Theory of the Firm (Englewood Cliffs, N.J.: Prentice Hall).
21. Dascher, P. and R. Malcom, 1970. A Note on Income Smoothing in the Chemical Industry, Journal of Accounting Research (Autumn) 253-259.
22. Davis, A., 1937. Inventory Valuation and Business Profits: The Case for a 'Stabilized' Basis, N.A.C.A.Bulletin (December 1) 377-409.
23. Devine, C., 1942. Inventory Valuation and Periodic Income (New York: The Ronald Press "Company).
24. Devine, C, 1955. Asset Cost and Expiration, in M. Backer (ed.), Handbook of Modern Accounting Theory N.Y.: (Prentice Hall, Inc.) 331-357.
25. Devine, C., 1963. The Rule of Conservatism Reexamined, Journal of Accounting Research, 1,2 (Autumn) 127-138.
26. Dickens, R. and J. Blackburn, 1964. Holding Gains on Fixed Assets: An Element of Business Income? The Accounting Review, 39,2 (April) 312-329.
27. Dicksee, L., 1931. Popular Fallacies XII: Good Times and Bad Times, The Accountants Journal (March-July) 537-539, reprinted in R. Brief (ed.), Dicksee's Contribution to Accounting Theory and Practice (N.Y.: Arno Press, 1980).
28. Dopuch, N. and D. Drake, 1966. The Effect of Alternative Accounting Rules for Non-subsidiary Investments, Journal of Accounting Research (Supplement) 192-219.
29. Foster, G., 1986. Financial Statement Analysis, 2nd ed. (Englewood Cliffs, N.J., Prentice-Hall).
30. Frank, W., 1969. A Study of the Predictive Significance of Two Income Measures, Journal of Accounting Research (Spring) 123-136.
31. Gagnon, J., 1967. Purchase Versus Pooling of Interests: The Search for a Predictor, Journal of Accounting Research (Supplement) 187-204.
32. Garner, S., 1955. Valuations of Inventories, in M. Backer (ed.), Handbook of Modern Accounting Theory (N.Y.: Prentice-Hall Inc.) 331-357.
33. Gordon, M., 1953. The Valuation of Accounts at Current Cost, The Accounting Review, 28, 3 (July) 373-384.
34. Gordon, M., 1960. Scope and Method of Theory and Research in the Measurement of Income and Wealth, The Accounting Review, 35, 4 (October) 603-618.
35. Gordon, M., 1964. Postulates, Principles, and Research in Accounting, The Accounting Review, 39,2 (April) 251-263.
36. Gordon, M., B. Horwitz, and P. Myers, 1966. Accounting Measurements and Normal Growth of the Firm, in R. Jaedicke, Y. Ijiri, and O. Nielson (eds.), Research in Accounting Measurement (Sarasota, Fl.: American Accounting Association) 221-231.
37. Green, D., 1966. Evaluating Accounting Literature, The Accounting Review (January) 52-64.
38. Hendricksen, E.:, 1965. Accounting Theory (Homewood, Ill.: Richard D. Irwin).
39. Hepworth, S., 1953. Smoothing Periodic Income, The Accounting Review, 28, 1 (January) 32-39.
40. Hunt, H., 1986. The Separation of Corporate Ownership and Control: Theory, Evidence and Implications, Journal of Accounting Literature, pp. 85-124.
41. Husband, G., 1954. Rationalization in the Accounting Measurement of Income, The Accounting Review, 29, 1 (January) 3-14.
42. Jacobsen, L., 1963. The Rise of the Profit Deferral Notion: The Concept and Practice of Optimeasurement," The Accounting Review, 38,2 (April) 285-292.
43. Johnson, C, 1954. The Case Against the Idea of an All-Purpose concept of Business Income, The Accounting Review, 29,2 (April) 224-243.
44. Johnson, F. and E. Mead, 1906. Editorial: Maintenance Expenses and Concealment of Earnings, Journal of Accountancy, 1,5 (March) 410-412.
45. Joplin, J., 1914. Secret Reserves, Journal of Accountancy, 18,6 (December) 407-417.
46. Kamin, J. and J. Ronen, 1978. The Smoothing of Income Numbers: Some Empirical Evidence on Systematic Difference Among Management-Controlled and Owner-Controlled Firms, Accounting, Organization, and Society, 3,2, pp. 141-157.
47. Kayson, C., 1960. The Corporation: How Much Power? What Scope? in E. Mason (ed.), The Corporation in Modern Society (Cambridge, Ma.: Howard University Press) 85-105.
48. Koch, B., 1981. Income Smoothing: An Experiment, The Accounting Review, 56,3 (July) 574-586.
49. Mautz, R., 1965. Challenges to the Accounting Profession, The Accounting Review (April) 299-311.
50. Miller, H., 1944. Reserves for War Contingencies and Post-War Adjustments, The Accounting Review (July) 248-253.
51. Monson, R. and A. Downs, 1965. A Theory of Large Managerial Firms, The Journal of Political Economy (June) 221-236.
52. Nash, L., 1930. Depreciation Accounting Methods for Public Utilities, International Congress on Accounting, 1929 (N.Y.: International Congress on Accounting) 307-334. Reprinted by Garland Publishing, Inc., 1982.
53. Nickerson, C., 1937. Inventory Reserves as an Element of Inventory Policy, The Accounting Review, 12,4 (December) 345-354.
54. Polak, W., 1930. Theories of Depreciation, International Congress on Accounting, 1929 (N.Y.: International Congress on Accounting) 447-463. Reprinted by Garland Publishing, Inc., 1982.
55. Schiff, M., 1966. Accounting Tactics and the Theory of the Firm, Journal of Accounting Research (Spring) 62-67.
56. Simmons, J. and J. Gray, 1969. An Investigation of the Effect of Differing Accounting Frameworks on the Prediction of Net Income, The Accounting Review, 44, 3 (October) 757-776.
57. Smith, E., 1976. The Effect of the Separation of Ownership from Control on Accounting Policy Decisions, The Accounting Review, 51, 4 (October) 707-723.
58. Warshaw, H., 1924. Inventory Valuation and the Business Cycle, Harvard Business Review, 3,1 (October) 27-34.
59. White, G., 1970. Discretionary Accounting Decisions and Income Normalization, Journal of Accounting Research (Autumn) 260-273.
60. Williamson, D., 1963. A Model of Rational Managerial Behavior, in Cyert, R. and J. March, A Behavioral Theory of the Finns (Englewood Cliffs, N.J.: Prentice-Hall).
61. Yamey, B., 1960. The Development of Company Accounting Conventions, Three Banks Review (September) 3-18. Reprinted in B. Yamey (ed.), Essays on the History of Accounting (New York: Arno Press, 1978).
62. Zeff, S. and W. Maxwell, 1965. Holding Gains on Fixed Assets - a Demurrer, The Accounting Review, 40, 1 (January) 65-81.