Discovery - University of Dundee - Online Publications

Library & Learning Centre

An empirical examination of income smoothing intentions in extractive industry firms

An empirical examination of income smoothing intentions in extractive industry firms

Research output: Contribution to journalArticle

View graph of relations

Authors

Research units

Info

Original languageEnglish
Pages47-68
Number of pages22
JournalPetroleum Accounting and Financial Management Journal
Journal publication dateApr 2008
Journal number1
Volume27
StatePublished

Abstract

The standard setting bodies face ethical questions about the nature of empirical evidence when they consider assertions made by respondents against or in favor of a proposed standard. This study explores whether respondent firms to the International Accounting Standards Committee's extractive industries issues paper (issued for comment in November 2000) possess characteristics likely to induce managerial intent to smooth income and if these possibly influenced the pattern of their responses.

Documents

Library & Learning Centre

Contact | Accessibility | Policy