An empirical examination of income smoothing intentions in extractive industry firms

Ayodele Asekomeh, Alex Russell, Heather Tarbert

    Research output: Contribution to journalArticlepeer-review

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

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