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 Eck More
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 .
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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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The main purpose of the research is to explaining the effect of financial default on the anomaly in reported earnings in firms listed on the Tehran Stock Exchange. For this purpose, financial statement information of 147 firms has been collected in the period of 1390-14 More
The main purpose of the research is to explaining the effect of financial default on the anomaly in reported earnings in firms listed on the Tehran Stock Exchange. For this purpose, financial statement information of 147 firms has been collected in the period of 1390-1401. Multivariate regression with panel data was used to test the hypotheses. Adjusted Altman criterion was used for financial default. Adjusted Jones criterion and Eikel index were used for abnormality in reported earnings. The results of the test of the first hypothesis of the research show that the criterion of financial helplessness does not have a significant effect on the first criterion - adjusted Jones - abnormality in reported profits. The results of the second hypothesis test of the research show that the measure of financial helplessness has a significant effect on the second measure - Ikel index - abnormality in reported earnings.
The results of the second hypothesis test of the research show that the measure of financial helplessness has a significant effect on the second measure - Ikel index - abnormality in reported earnings.
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The main objective of this research is the investigation of earning management effect on intangible value of entity using Tobin's Q in accepted companies in Tehran Stock Exchange for time period of 2003 to 2007. For income smoothing measurement, in this research we empl More
The main objective of this research is the investigation of earning management effect on intangible value of entity using Tobin's Q in accepted companies in Tehran Stock Exchange for time period of 2003 to 2007. For income smoothing measurement, in this research we employed Eckel model (1981) in three levels of gross income, net income and operating income. In the research 60 companies using systematic random sampling ed and to test hypotheses we used Pearson Correlation and T independent test. Research findings indicate no significant relationship between income smoothing and intangible value using Tobin's Q. in other words, the companies can not produce any intangible value by income smoothing and earning management. On the other hand, the results show there is no significant difference between two groups of companies with income smoothing and no income smoothing in intangible value.
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Investors, creditors and financial analysts are interested in gaining more information about income smoothing in investee companies, especially if it would be effective on their deciding. The Finding of many researches shows that investors prefer a smooth profit and low More
Investors, creditors and financial analysts are interested in gaining more information about income smoothing in investee companies, especially if it would be effective on their deciding. The Finding of many researches shows that investors prefer a smooth profit and low fluctuation. Due to this fact, managers try to show the smoothness of growth rate and profit. This research wants to survey the influence of income smoothing in accepted companies society in securities exchange on information content of earnings. In this research, smoothing has measured during 2001-2005 income by using Eckle index, and the research is surveyed in 4 hypotheses type by companies dividing into two income smoothing and none smoothing. The results show income smoothing result in increasing the information content, and the main goal of smoothing is not information distortion. It should be considered that there is a positive relation between current and future income, and there is a direct and positive relation between future incomes with smoothed income of company. Also, it increases smoothing the information content of earnings with respect of future cash flow and the power of profit in future accruals which should be considered by users while deciding.
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