The Earnings Smoothing Potential of Systematic Depreciation.

Discusses the smoothing potential of depreciation when systematically applied. Managers' attempt to use `artificial' choices concerning alternative accounting procedures; Result of such choice on the firm's income; Application of the statistical activity cost theory (SACT).

Bibliographic Details
Published in:	Abacus Vol. 34; no. 1; pp. 75 - 92
Main Authors:	Hillier, John, McCrae, Michael
Format:	Article
Published:	Wiley-Blackwell Mar1998
Online Access:	View this record in EBSCOhost

Description
Summary:	Discusses the smoothing potential of depreciation when systematically applied. Managers' attempt to use `artificial' choices concerning alternative accounting procedures; Result of such choice on the firm's income; Application of the statistical activity cost theory (SACT).