class IncomeSmoothing:
    """
 The term "income smoothing" refers to the practice of manipulating financial statements in order to smooth out fluctuations in reported earnings from one period to another. This can be done through various means, such as manipulating reserves, timing of expenses or revenue recognition, or altering accounting policies. Some key features of income smoothing include:

Stable earnings: The primary goal of income smoothing is to present a stable and consistent pattern of earnings over time, which can improve investor confidence and potentially lead to a higher stock price.
Conservative accounting: Income smoothing often involves the use of conservative accounting practices, which can result in lower reported earnings in good years and higher earnings in bad years.
Timing: Income smoothing may occur at the end of a reporting period, such as the end of a quarter or fiscal year.
Legality: While income smoothing is not illegal, it can be seen as deceptive or unethical.
Disclosure: Companies may disclose the use of income smoothing in footnotes or other disclosures, but may not always make it clear to investors or analysts.   
    """
    def __init__(self, stable_earnings, conservative_accounting, timing, legality, disclosure):
        self.stable_earnings = stable_earnings
        self.conservative_accounting = conservative_accounting
        self.timing = timing
        self.legality = legality
        self.disclosure = disclosure

    def is_income_smoothing(self):
        if self.stable_earnings and self.conservative_accounting and self.timing and self.legality and self.disclosure:
            return True
        else:
            return False
