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An empirical examination of income smoothing intentions in extractive industry firms

An empirical examination of income smoothing intentions in extractive industry firms

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Authors

  • Ayodele Asekomeh
  • Alex Russell
  • Heather Tarbert

Research units

Info

Original languageEnglish
Pages (from-to)47-68
Number of pages22
JournalPetroleum Accounting and Financial Management Journal
Volume27
Issue number1
StatePublished - Apr 2008

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.

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