INCOME SMOOTHING AND STOCK PRICE PERFORMANCE IN FINANCIAL CRISIS

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ETEMADI HOSSIEN; ABDOLI LEILA

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

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Paper Information

Journal: FINANCIAL ACCOUNTING Year:2015 | Volume:7 | Issue:25 Page(s): 1-28

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Title

INCOME SMOOTHING AND STOCK PRICE PERFORMANCE IN FINANCIAL CRISIS

Author(s)

ETEMADI HOSSIEN | ABDOLI LEILA | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

STOCK PRICE PERFORMANCEQ2

FINANCIAL CRISISQ2

Abstract

The main purpose of this research is to consider the relationship between INCOME SMOOTHING and STOCK PRICE PERFORMANCE (measured by return stock and abnormal returns stock) in FINANCIAL CRISIS. Using Information in the financial statements of 71 the FINANCIAL CRISIS companies and 71 the financial non-crisis companies during the period 2004 to 2014. INCOME SMOOTHING was measured through correlation of a firm's change in discretionary accruals with earnings changes before in discretionary accruals. Criteria for the classification of FINANCIAL CRISIS companies include: (1) three consecutive years of losses report, 2. dividend every year over the previous year more than 40% declined and 3. Article 141 of the Commercial Code. To test research hypothesis multivariate regression models is utilized. The result show that the financial non-crisis companies, there is significant negative relation between INCOME SMOOTHING with return stock and abnormal return stock, However, the FINANCIAL CRISIS companies, there is significant positive relation between INCOME SMOOTHING and return stock, but there is no significant relation between INCOME SMOOTHING and abnormal return stock.

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APA: Copy

ETEMADI, HOSSIEN, & ABDOLI, LEILA. (2015). INCOME SMOOTHING AND STOCK PRICE PERFORMANCE IN FINANCIAL CRISIS. FINANCIAL ACCOUNTING, 7(25), 1-28. SID. https://sid.ir/paper/168119/en

Vancouver: Copy

ETEMADI HOSSIEN, ABDOLI LEILA. INCOME SMOOTHING AND STOCK PRICE PERFORMANCE IN FINANCIAL CRISIS. FINANCIAL ACCOUNTING[Internet]. 2015;7(25):1-28. Available from: https://sid.ir/paper/168119/en

IEEE: Copy

HOSSIEN ETEMADI, and LEILA ABDOLI, “INCOME SMOOTHING AND STOCK PRICE PERFORMANCE IN FINANCIAL CRISIS,” FINANCIAL ACCOUNTING, vol. 7, no. 25, pp. 1–28, 2015, [Online]. Available: https://sid.ir/paper/168119/en

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