Effect of Firm Size on Income Smoothing

Subject Areas : Futurology

M.R. Shoorvarzy ¹ , R. Pahlavan ²

1 - نویسنده مسئول یا طرف مکاتبه
2 - ندارد

Received: 2008-12-14 Accepted : 2009-02-09 Published : 2010-11-22

Keywords: Firm Size, Income Smoothing, Eckel Index, Logit model,

Abstract :

In this study, we investigate the effect of firm size on income smoothing using data of firms listed onthe Tehran Stock Exchange. We examined 352 firms from 2001 to 2007. First the sample companieswere classified in to firms smooting and no smootings groups based on Eckel index . Finally , logitmodel for test hypothese was applicated.The results demonstrate significant evidence of a positive association between firm size and incomesmooting .