Adjustments For 'Extraordinary Items'In Smoothing Reported Profits of Listed Australian Companies: Some Empirical Evidence |
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| Authors: | Russell Craig Paul Walsh |
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| Institution: | the authors are respectively, Senior Lecturer in the Department of Commerce, and Lecturer in the Department of Management, at the University of Newcastle, Australia. They are grateful to Frank Clarke, Mark Tippett, Edward Burke, Ross Watts and the anonymous reviewer for many helpful comments on earlier versions of this paper. the usual disclaimer applies. |
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| Abstract: | Nothing is more likely to undermine the credibility of financial reporting than the suspicion that the results reported were predetermined and that the accounting methods used were selected to produce the results desired by the preparers of the report', Solomons (1983). |
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