What question did this study set out to answer?

This experiment investigates how motivation, variable type, and management structure influence income smoothing.

March 18, 2026

Income Smoothing: An Experiment.

Puntos clave

This experiment investigates how motivation, variable type, and management structure influence income smoothing.
Laboratory experiment design
Participants engaged in income smoothing tasks
Smoothing processes analyzed under various cost conditions
Ownership structure varied between diverse and concentrated
Utilized analysis of variance for data interpretation
Higher costs of smoothing lead to less smoothing behavior
Diverse ownership results in greater smoothing compared to concentrated ownership
Artificial variables create more smoothing than real variables
All findings are statistically significant beyond the .001 level

Resumen

Abstract ABSTRACT: This study consists of a laboratory experiment that examines the income smoothing process with respect to motivation (reflected by the cost of smoothing), type of smoothing variable (real or artificial) and management structure (diverse or concentrated ownership). The results indicate that less smoothing occurs when the cost of smoothing is higher, that there is more smoothing when ownership is diverse than when ownership is not diverse, and that smoothing is greater with the use of artificial (accounting) variables than with real (transactional) variables. The data were analyzed using analysis of variance of repeated observations. All results are significant beyond the .001 level. The conclusions relating to ownership are consistent with existing literature.

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Cite This Study

Bruce Koch (Wed,) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a27a7 https://doi.org/https://doi.org/10.2308/tar-4491972

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