.


(Watts and Zimmerman , 1978 ) , .
.
:
1.
2.
3.
.
( ) ( , , 2007 ) , ( , . / , 2008 , 28 ) .
( , 2006 ) .
, ( , , 1989 ) : . .




:

1. :
:
1. ( ) ( ) .
2. .
3. ( ) .
( , ,1999) ( , , , ) .
, .
. , " Demski " . , ( 2000 736) .

2.
Bruns .
, . .

3. :
. Gordon Income Smoothing .


: ( )

( 2000) .
- .
:
.
.
.

- .
. .

- .
. .





1971 " " . (5) (5) . ( , 1989) , .
.
( 2008) Grodon 1964 .
( ) :
1. .
2.
.
( 2008) , . , ( ) , , ........ . :
- .
- .
- .
- .
( , , 2008 ) , 100% ( ) , , .
, .
(Daley , 1983) , , , .
, , .
, , , , .
, / , , , .


(Watts & Zimmerman1990 ) , , / , , , , , .
( 2010) ( ) ( ) .
.

1. :
, .
, .
( , 2006 ) , , , , , .
, , .

2. .
.
. (Watts & Zimmerman ,1990) .
( , 2002 ) , .

3. ( ) .
, . (Healy and Wahlen , 1999) , .


4. .
.
, , (Watts & Zimmerman ,1990) .
( Navissi, 1999 ) 1971 1972 .
( Albornoza & Illueca , 2005 ) 1991 -2001 .
, .

5. .
, .
( Northcut et al , 1998 ) , .
, .