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This comment addresses the role of management in income smoothing practices and their underlying assumptions.

Income Smoothing: The Role of Management: A Comment.

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Comments examine income smoothing practices in management, suggesting implications for financial reporting.

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

Eugene A. Imhoff (1975) studied this question.

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