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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).

Publicado en:Abacus Vol. 34; no. 1; pp. 75 - 92
Autores principales: Hillier, John, McCrae, Michael
Formato: Artículo
Publicado: Wiley-Blackwell Mar1998
Acceso en línea:Ver este registro en EBSCOhost
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          Hillier, John
          McCrae, Michael
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      ab: 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).
      pubtype: Academic Journal
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    language: English
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