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dc.contributor.authorTauch, Sothydaen_NZ
dc.identifier.citationTauch, S. (2004, August). The association between income smoothing and job security concerns in New Zealand (Dissertation, Master of Business). Retrieved from
dc.description.abstractThis study tests for a relationship between income smoothing, proxied by discretionary accruals, and job security concerns, proxied by product durability, capital intensity, and leverage, size is used a control variable, The research is conducted using New Zealand sample firms during the period between 1992 and 2003. Multiple regression was used to test the relationship between dependent and independent variables. The results indicate that because of job security concerns, durable goods producers engage to a greater extent in income smoothing than do nondurable goods producers. However, the related regression coefficient is not significant with a probability value of 0.556. Capital intensity and leverage do not exhibit the expected sign. This indicates that the two variables do not have a relationship with income smoothing behaviour. The unexpected results could be due to incorrect theory development, inappropriate operationalisation of the independent variables, or data insufficiency.en_NZ
dc.subjectincome smoothingen_NZ
dc.subjectdiscretionary accrualsen_NZ
dc.subjectNew Zealanden_NZ
dc.subject1992 and 2003en_NZ
dc.subjectMultiple regression,en_NZ
dc.subject.lcshHG Financeen_NZ
dc.subject.lcshHJ Public Financeen_NZ
dc.titleThe association between income smoothing and job security concerns in New Zealanden_NZ
otago.schoolAccountancy and Business Lawen_NZ and Business Lawen_NZ of Business of Otagoen_NZ Dissertationsen_NZ
otago.openaccessAbstract Only
dc.identifier.eprints387en_NZ & Business Lawen_NZ
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