The impact of depreciation-type adjustments on the distribution of accounting earnings

From: Accounting and Business Research | Date: October 1, 2006| Author: Willett, Roger J; Hillier, John R | Copyright information

Abstract-In this paper, experimental, computer simulation methods are used to demonstrate how a depreciation-type adjustment influences the distributional form of accounting earnings. The results confirm conjectures that earnings distributions generally, with or without depreciation adjustments, tend towards a normal form as a function of increasing 'activity' levels. They also indicate that depreciation is likely to accelerate the transition towards a normal form as activity levels increase ...

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