5330412

9780891543473

Studies in Employee Benefit Topics

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  • ISBN-13: 9780891543473
  • ISBN: 0891543473
  • Publication Date: 1987
  • Publisher: International Foundation of Employee Benefit Plans

AUTHOR

Reishus, David, Turner, Robert W., VanDerhei, Jack L.

SUMMARY

This work analyzes the smoothing of fluctuations in firms reporting of their income. The author theorizes that under certain conditions income smoothing may be a means by which management can enhance the quality of financial reporting by using discretionary accounting rules to reveal its private information as to the firm s operating results and future prospects.Reishus, David is the author of 'Studies in Employee Benefit Topics ', published 1987 under ISBN 9780891543473 and ISBN 0891543473.

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