INVESTIGATING THE RELATION BETWEEN INCOME SMOOTHING, EARNINGS QUALITY AND FIRM VALUE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

DAMOORI D.; AREFMANESH Z.; ABASI MUSELO KH.

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

Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:1 (7) Page(s): 39-54

Download Full-Text

Persian Verion

View:

2,062

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING THE RELATION BETWEEN INCOME SMOOTHING, EARNINGS QUALITY AND FIRM VALUE

Author(s)

DAMOORI D. | AREFMANESH Z. | ABASI MUSELO KH. | Issue Writer Certificate

Keywords

FIRM VALUATIONQ2

EARNINGS MANAGEMENTQ2

INCOME SMOOTHINGQ2

EARNINGS QUALITYQ2

Abstract

The purpose of this study is to investigate the relation between firm value with INCOME SMOOTHING and earning quality in the companies listed in Tehran stock exchange for a period of 2000 to 2007. This paper studies that whether INCOME SMOOTHING improve firm value or smoothers should consider earning quality too? Therefore, sample firms is divided into two groups of smoothers and non smoothers by the use of Eckle model. Then sample firms are divided into two groups of quality earnings and non-quality earnings by the use of Sloan model and finally sample firms are divided into four groups: quality earnings smoothers, quality earnings non-smoothers, non-quality earnings smoothers and non-quality earnings non-smoothers. Value relevance of reported earnings is tested using both the Level and Changes Approaches. Results show quality earnings smoothers have the highest price-earnings multiple while non-quality earnings non-smoothers have the lowest price earnings multiple.

Cites

References

Cite

APA: Copy

DAMOORI, D., AREFMANESH, Z., & ABASI MUSELO, KH.. (2011). INVESTIGATING THE RELATION BETWEEN INCOME SMOOTHING, EARNINGS QUALITY AND FIRM VALUE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(1 (7)), 39-54. SID. https://sid.ir/paper/155050/en

Vancouver: Copy

DAMOORI D., AREFMANESH Z., ABASI MUSELO KH.. INVESTIGATING THE RELATION BETWEEN INCOME SMOOTHING, EARNINGS QUALITY AND FIRM VALUE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(1 (7)):39-54. Available from: https://sid.ir/paper/155050/en

IEEE: Copy

D. DAMOORI, Z. AREFMANESH, and KH. ABASI MUSELO, “INVESTIGATING THE RELATION BETWEEN INCOME SMOOTHING, EARNINGS QUALITY AND FIRM VALUE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 1 (7), pp. 39–54, 2011, [Online]. Available: https://sid.ir/paper/155050/en

Related Journal Papers