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Income Smoothing: The Role of Management: A Comment. | Synapse

March 18, 2026

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Income Smoothing: The Role of Management: A Comment.

EIEugene A. ImhoffUniversity of Michigan

Key Points

This comment addresses the role of management in income smoothing practices and their underlying assumptions.
Commentary on existing research by Carl R. Beidleman
Review of assumptions related to income smoothing
Analysis of the market model used in income smoothing
Highlights the discretion involved in income smoothing
Discusses implications for financial transparency
Introduces considerations of market reactions to smoothing actions

Abstract

Abstract Comments on the research efforts concerning income smoothing practices, as reported by Carl R. Beidleman. Assumptions considered in the defense of income smoothing; Market model referred to in the defense of income smoothing; Discretionary items examined in the study.

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Cite This Study

Eugene A. Imhoff (Wed,) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5ad4 https://doi.org/https://doi.org/10.2308/tar-4501998