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The main implication of absorbing cases without clear definition, in one or the other group, is to impair the group boundaries, classifying similar companies into separate groups--in this case, not attributing the presence of smoothing to a company that presents smoothed results.
Consequently, if the value of CV[DELTA]I/CV[DELTA]S is less than one, the income smoothing has happened and the income has been smoothed.
Furthermore, despite the many procedures managers have to disclose a series of smoothed results, these procedures do not permit perfect income smoothing.
A single tub will cover a 4m2 surface, depending on the texture pattern to be smoothed out.
Smoothed HGE incidence was higher around the mouth of the Connecticut River and lower to the north and west.
This approach ignores the possibility that the manufacturing planning system may be managing the incoming work flow so that peaks and valleys in the work load have been smoothed out.