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  <titleInfo>
    <title>Smoothing income numbers</title>
    <subTitle>objectives, means, and implications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Ronen, Joshua.</namePart>
    <role>
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  <name type="personal">
    <namePart>Sadan, Simcha, Jt. auth.</namePart>
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    <place>
      <placeTerm type="text">Reading, Mass</placeTerm>
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    <publisher>Addison-Wesley Pub. Co.</publisher>
    <dateIssued>c1981</dateIssued>
    <dateIssued encoding="marc">1981</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>xii, 148 p. ; 21 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Joshua Ronen, Simcha Sadan.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Income accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Smoothing (Statistics)</topic>
  </subject>
  <classification authority="ddc">658.1 ROS 1981</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Addison-Wesley paperback series in accounting</title>
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  <identifier type="isbn">0201063476 (pbk.)</identifier>
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    <recordIdentifier source="BD-RJUL">17182</recordIdentifier>
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