THE EFFECTS OF INCOME SMOOTHING ON INFORMATION CONTENT OF EARNINGS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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HASHEMI SEYED ABAS; SAMADI V.A.

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2009 | Volume:1 | Issue:1 Page(s): 148-167

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Title

THE EFFECTS OF INCOME SMOOTHING ON INFORMATION CONTENT OF EARNINGS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

HASHEMI SEYED ABAS | SAMADI V.A. | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

INFORMATION CONTENT OF EARNINGSQ3

DISCRETIONARY ACCRUALSQ2

Abstract

This Paper examines the effects of INCOME SMOOTHING on the information content of earnings. The research question is that whether INCOME SMOOTHING garbles earnings, or improves the INFORMATION CONTENT OF EARNINGS for predicting earnings, operating cash flow, and accruals. In the research, we have developed three hypotheses to answer the question. For the purpose of hypotheses testing, a sample of companies listed on Tehran Stock Exchange is used. INCOME SMOOTHING is measured through negative correlation between the changes in DISCRETIONARY ACCRUALS (DDAP) and 1. changes in earnings pre-discretionary accruals (DPDI). To estimate the DISCRETIONARY ACCRUALS, the cross-sectional version of modified Jones model was used for a period of 1997-2004, then to test research hypotheses following Collins et al (1994), the primary and extended models estimated. For estimating the models, we use financial information of the sample companies for the period of2000-2006.The results show that INCOME SMOOTHING increases the strength of income for forecasting earnings and operating' cash flows but dose not for accruals.

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APA: Copy

HASHEMI, SEYED ABAS, & SAMADI, V.A.. (2009). THE EFFECTS OF INCOME SMOOTHING ON INFORMATION CONTENT OF EARNINGS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 1(1), 148-167. SID. https://sid.ir/paper/157310/en

Vancouver: Copy

HASHEMI SEYED ABAS, SAMADI V.A.. THE EFFECTS OF INCOME SMOOTHING ON INFORMATION CONTENT OF EARNINGS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2009;1(1):148-167. Available from: https://sid.ir/paper/157310/en

IEEE: Copy

SEYED ABAS HASHEMI, and V.A. SAMADI, “THE EFFECTS OF INCOME SMOOTHING ON INFORMATION CONTENT OF EARNINGS IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 1, no. 1, pp. 148–167, 2009, [Online]. Available: https://sid.ir/paper/157310/en

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