SURVEY OF RELATIONSHIP BETWEEN INCOME SMOOTHING AND STOCK PRICE AND FINANCIAL RATIOS

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ANSARI A.; KHAJAVI H.

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

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Journal: Financial Accounting Research Year:2011 | Volume:3 | Issue:2 (8) Page(s): 33-49

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Title

SURVEY OF RELATIONSHIP BETWEEN INCOME SMOOTHING AND STOCK PRICE AND FINANCIAL RATIOS

Author(s)

ANSARI A. | KHAJAVI H. | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

STOCK MARKET PRICEQ2

CURRENT RATIOQ3

INTEREST COVERAGE RATIOQ3

RETURN ON EQUITYQ2

Abstract

This research, initially is measures the INCOME SMOOTHING of the companies listed in Tehran stock exchange via the negative correlation between the changes in discretionary-accruals and pre-discretionary income. The aim is to investigate whether the listed companies in Tehran stock exchange, with regard to their responsibility over STOCK MARKET PRICE, performed INCOME SMOOTHING or not. Therefore, the effect of INCOME SMOOTHING on companies STOCK MARKET PRICE is analyzed. Then, is the effective factors on companies' INCOME SMOOTHING behavior is also studied. Therefore, liquidity ratio (current ratio), debt ratio (interest coverage ratio), and profitability ratio) RETURN ON EQUITY) are considered as independent variables and INCOME SMOOTHING as a dependent variable. The number of the sample companies for a 12-year period (1376-1387), eventually reached 163 companies. The findings indicate that INCOME SMOOTHING causes an increase in companies’ STOCK MARKET PRICE, and CURRENT RATIO, INTEREST COVERAGE RATIO, RETURN ON EQUITY, are in negative correlation with INCOME SMOOTHING.

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APA: Copy

ANSARI, A., & KHAJAVI, H.. (2011). SURVEY OF RELATIONSHIP BETWEEN INCOME SMOOTHING AND STOCK PRICE AND FINANCIAL RATIOS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 3(2 (8)), 33-49. SID. https://sid.ir/paper/155166/en

Vancouver: Copy

ANSARI A., KHAJAVI H.. SURVEY OF RELATIONSHIP BETWEEN INCOME SMOOTHING AND STOCK PRICE AND FINANCIAL RATIOS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2011;3(2 (8)):33-49. Available from: https://sid.ir/paper/155166/en

IEEE: Copy

A. ANSARI, and H. KHAJAVI, “SURVEY OF RELATIONSHIP BETWEEN INCOME SMOOTHING AND STOCK PRICE AND FINANCIAL RATIOS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 3, no. 2 (8), pp. 33–49, 2011, [Online]. Available: https://sid.ir/paper/155166/en

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