The association between income smoothing and job security concerns in New Zealand
|dc.identifier.citation||Tauch, S. (2004, August). The association between income smoothing and job security concerns in New Zealand (Dissertation, Master of Business). Retrieved from http://hdl.handle.net/10523/1285||en|
|dc.description.abstract||This 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.subject||1992 and 2003||en_NZ|
|dc.subject.lcsh||HJ Public Finance||en_NZ|
|dc.title||The association between income smoothing and job security concerns in New Zealand||en_NZ|
|otago.school||Accountancy and Business Law||en_NZ|
|thesis.degree.discipline||Accountancy and Business Law||en_NZ|
|thesis.degree.name||Master of Business|
|thesis.degree.grantor||University of Otago||en_NZ|
|otago.school.eprints||Accountancy & Business Law||en_NZ|
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