What question did this study set out to answer?

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

Income Smoothing: An Experiment.

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Laboratory experiment investigates income smoothing dynamics by ownership type and variable cost, highlighting implications.

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

Bruce Koch (1981) studied this question.

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