List of Articles Income Smoothing Behavior

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  1 - A comparison on accounting variables in income smoother and non-income smoother firms by using Moses income smoothing behavior index
  آزیتا جهانشاد سعید امیری
  This research intends to compare accounting variables in income smoother andnon-income smoother firms in Tehran Stock Exchange market. In this regard, thestatistical typical companies were firstly separated to two income smoother and nonincomesmoother firms and then the More

  This research intends to compare accounting variables in income smoother andnon-income smoother firms in Tehran Stock Exchange market. In this regard, thestatistical typical companies were firstly separated to two income smoother and nonincomesmoother firms and then the accounting variables were compared subject toabove different groups.Six features including company’s size, personnel’s costs, debt ratio, industry,management bonus and tax as independent variables and income smoothing behavioras dependent variable were examined in the research. This research has been carriedout based on annual observations since 1384 to 1389 (2006-2011). Research findingsshow that company’s size, personnel’s costs, management bonus and tax are noteffective factors on income smoothing behavior of samples and also there is nomeaningful difference among income smoother and non-income smoother firms inthese stated variables. Instead, debt ratio and industry variables are effective factorson income smoothing behavior. It reveals that there is a meaningful differencebetween in income smoother and non-income smoother firms in view point of debtratio. In addition, the income smoothing behavior of companies differs from eachother. Manuscript profile