A study of income smoothing behaviour of companies listed on the Singapore Stock Exchange
Tan, Soh Leng
Wong, Wei Har
Date of Issue1992
College of Business (Nanyang Business School)
Income smoothing is a deliberate, voluntary act by the management of companies to 'manipulate' income numbers so as to impart to the resulting profit figures a 'desirable' and 'smooth' trend.
Nanyang Technological University