Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value

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SARRAF FATEMEH; BARZEGAR GHODRATOLLAH; MOHAMMADI MAHSA

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Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:39 Page(s): 189-210

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Information Journal Paper

Title

Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value

Author(s)

SARRAF FATEMEH | BARZEGAR GHODRATOLLAH | MOHAMMADI MAHSA | Issue Writer Certificate

Keywords

Earnings SmoothingQ2

Social ResponsibilityQ1

Tobin's QQ1

Total AccrualsQ2

Discretionary AccrualsQ2

Abstract

Earnings Smoothing is management attempt to reduce the volatility of earnings deliberatly. Smoothing by accounting option improved or distorted information about the real earning. otherwise, the recent literature shows that companies with Social Responsibility work differently than any other company in smoothing and financial reporting. the purpose of this study is investigating the effect of earning smoothing and company's Social Responsibility on the Tobin's Q as the proxy of firm value. In this study, the two indicators used for smoothing: Total Accruals smoothing (TAS) and Discretionary Accruals smoothing (DAS). By a careful study of literature, two hypotheses is defined and a sample of 120 companies, including the companies listed in Tehran Stock Exchange for a period of 4 years from 2010 to 2014 have been selected. In this study, pooling data techniques have been used to estimate models and hypothesis testing; and using t-test and F for checking significant of model and coefficients. The results of the study indicated that there is a significant relationship between Earnings Smoothing and Social Responsibility with Tobin's Q in smoothers companies listed on the Stock Exchange with high Social Responsibility. Earnings Smoothing firms with a higher CSR score are more value than nonsmoothers with a lower CSR score.

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APA: Copy

SARRAF, FATEMEH, BARZEGAR, GHODRATOLLAH, & MOHAMMADI, MAHSA. (2018). Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(39 ), 189-210. SID. https://sid.ir/paper/157351/en

Vancouver: Copy

SARRAF FATEMEH, BARZEGAR GHODRATOLLAH, MOHAMMADI MAHSA. Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(39 ):189-210. Available from: https://sid.ir/paper/157351/en

IEEE: Copy

FATEMEH SARRAF, GHODRATOLLAH BARZEGAR, and MAHSA MOHAMMADI, “Firms’ Earnings Smoothing, Corporate Social Responsibility, and Value,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 39 , pp. 189–210, 2018, [Online]. Available: https://sid.ir/paper/157351/en

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