مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

video

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

sound

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Version

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

View:

1,554
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

STUDY OF EFFECTIVE FACTORS ON INCOME SMOOTHING OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Pages

  80-90

Keywords

Abstract

 The Purpose of this research is recognition of effective factors on INCOME SMOOTHING of accepted companies in stock exchange of Tehran.INCOME SMOOTHING is an intentional action used by management by applying special tools in accounting for decreasing profit Vacillations.Because of importance of income management, this research first identified smooth income corporations by Coefficient variation model for variation in income time series to coefficient variation for variation on sale time series and then the effect of factors like corporation measure, profitability, kind of industry and exports activity on INCOME SMOOTHING was studied.After statistical analysis and test of hypothesis, it is inferred that normal INCOME SMOOTHING in some is achieved in some corporation and results of statistical tests of t and k2 for hypothesis , confirmed that INCOME SMOOTHING in sample corporation is not depended to corporation measure , profitability , kind of  industry and exports activity.

Cites

  • No record.
  • References

    Cite

    APA: Copy

    SERAJ, SHAHRZAD. (2010). STUDY OF EFFECTIVE FACTORS ON INCOME SMOOTHING OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), 7(SUPPLEMENT), 80-90. SID. https://sid.ir/paper/151357/en

    Vancouver: Copy

    SERAJ SHAHRZAD. STUDY OF EFFECTIVE FACTORS ON INCOME SMOOTHING OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR)[Internet]. 2010;7(SUPPLEMENT):80-90. Available from: https://sid.ir/paper/151357/en

    IEEE: Copy

    SHAHRZAD SERAJ, “STUDY OF EFFECTIVE FACTORS ON INCOME SMOOTHING OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), vol. 7, no. SUPPLEMENT, pp. 80–90, 2010, [Online]. Available: https://sid.ir/paper/151357/en

    Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button