Investors, consumers and financial analysts interested in more information about the companies can be smooth. One of the recent corporate accounting techniques is used to smooth earnings as an earnings management model, which has attracted much attention in the ac More
Investors, consumers and financial analysts interested in more information about the companies can be smooth. One of the recent corporate accounting techniques is used to smooth earnings as an earnings management model, which has attracted much attention in the accounting literature. That shows a conscious action by management is to reduce the volatility of profits. We tried to smooth earnings in companies listed on the Stock Exchange will be reviewed. And smoothing it with similar cases in previous years to compare and see how companies have used to smooth earnings. So we tried a nine-year period (1388-1380), we examined smooth. The separation mechanism for companies and non-smooth paved Eckel model (coefficient of variation of spatial distribution of profits to sales) were used. For this purpose, we are smooth at all three levels of net profit. Operating profit and gross profit were studied. And companies that at least one level of profit needed to smooth out and have a smooth profit we introduced with the previous results, comparisons were based on the member firms of the number of companies smoothing 78, and the number of companies was Non-smooth 54. Research shows that the ratio increased slightly but recently realized that the phenomenon of smoothing earnings is given in three levels.
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