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Home > QFINANCE Dictionary > Definition of income smoothing

Definition of

income smoothing


accounting method to make income appear steady a form of creative accounting that involves the manipulation of a company's financial statements to show steady annual profits rather than large fluctuations

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Definitions of ’income smoothing’ and meaning of ’income smoothing’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’income smoothing’ and other financial terms with our online QFINANCE Financial Dictionary.

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