Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran

Subject Areas : Financial Accounting

Omid Faraji ¹ , Mohammad Reza Fathi ² , Sahar Motahari Kia ³ , Fatemeh Younesi Motie ⁴ , Seyed Hasan Masoudi Alavi ⁵

1 - Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran
2 - Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran.
3 - The University of Shahab Danesh, Qom, Iran
4 - Faculty of Management and Accounting, University of Qom, Qom, Iran
5 - Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran

Received: 2020-02-08 Accepted : 2020-12-06 Published : 2021-04-01

Keywords:

References:

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