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Development of the Income Smoothing Literature, 1893-1998
A Focus on the United States
Av Dale A. Buckmaster, Gary J. Previts m. fl.
Inbunden, 2001
2209 kr
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This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing. The task begins with the creation and description of three taxonomies of income smoothing literature in order to identify the context …