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University of Illinois at Urbana-Champaign
Income smoothing: An asymmetric information approach
Abstract
dc:descriptionThis thesis adopts an informational perspective to explain why managers with private information engage in income smoothing and to provide new insights into income smoothing. In particular, this study extends the existing income smoothing literature by highlighting informational properties of income smoothing. Using comparative statics, this thesis also investigates the effect of a firm's underlying characteristics on the reporting strategy of the manager and develops testable implications of the model.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2011
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Joo, Hyunghwan
- Contributors dc:contributor
-
- Kwon, Young K.
Subjects
dc:subject × 1Rights
dc:rights- Statement dc:rights
-
- Copyright 1991 Joo, Hyunghwan
- Language dc:language
- eng
Identifiers
dc:identifier.*- Identifier
-
AAI9136631
(UMI)AAI9136631 - OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/21243