Beta
ManageSearchChatDiscover
39590

Income Smoothing Practices: Evidence from Egypt

Article

Last updated: 04 Jan 2025

OverviewSimilar Items

Subjects

-

Tags

-

Abstract

Management of a firm has a widespread scope of selecting from available accounting choices in terms of the recognition, timing or/and accuracy of the transactions, especially, that related to revenues and expenses. Consequently, management may acts intentionally to employ earnings management practices such as income smoothing , manipulation, creative accounting, establishing cookie jar reserves and big bath accounting (Ruch and  Taylor, 2015; Plöckinger, et al., 2016). In particular, the practice of smoothing the income is an essential matter in financial accounting because it widely influences the quality of accounting information especially earnings and its ratios. Moreover, users of financial reports generally distrust about the content of these reports. On the other side, income smoothing is a vital feature of earnings management phenomena (Beattie et al., 1994).

DOI

10.21608/atasu.2018.39590

Keywords

Income smoothing, Non-Smoothers, Firm characteristics, Egypt

Authors

First Name

Mohsen Ebied Adelghafar

Last Name

Younis

MiddleName

-

Affiliation

Faculty of Commerce – Menoufia University

Email

-

City

-

Orcid

-

Volume

22

Article Issue

4

Related Issue

6119

Issue Date

2018-07-01

Receive Date

2019-07-08

Publish Date

2018-07-01

Page Start

55

Page End

84

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 22_Issue 4_Pages 55-84.pdf

PDF . 590.7kB

Link

https://atasu.journals.ekb.eg/article_39590.html

Detail API

https://atasu.journals.ekb.eg/service?article_code=39590

Order

12

Type

المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

MainTitle

Income Smoothing Practices: Evidence from Egypt

Details

Type

Article

Created At

22 Jan 2023