INCOME SMOOTHING AND MANAGEMENT INCENTIVES WITHIN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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DASTGIR MOHSEN; SADEGHI MOHSEN; SHIASI ALI

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

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:2 | Issue:8 Page(s): 22-38

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Information Journal Paper

Title

INCOME SMOOTHING AND MANAGEMENT INCENTIVES WITHIN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

DASTGIR MOHSEN | SADEGHI MOHSEN | SHIASI ALI | Issue Writer Certificate

Keywords

DISCRETIONARY ACCRUALSQ2

MANAGEMENT INCENTIVESQ3

CASH FLOW VOLATILITYQ3

INCOME SMOOTHINGQ2

Abstract

This study investigates the relationship between DISCRETIONARY ACCRUALS and MANAGEMENT INCENTIVES, in the light of income fluctuation, in companies listed in Tehran stock exchange. To measure MANAGEMENT INCENTIVES, firm size, risk and tax revenue are used, and to measure DISCRETIONARY ACCRUALS Jonse model is used. Sample of this study consists of 125 manufacturing firms Listed in Tehran Stock Exchange and the research time period is from 2000 to 2010. We use, muti-variable regression and for testing the research hypotheses using panel data model.The Findings show that there is a significant relationship between DISCRETIONARY ACCRUALS and INCOME SMOOTHING and MANAGEMENT INCENTIVES. In Addition the findings for second hypothesis indicate that there is significant CASH FLOW VOLATILITY and INCOME SMOOTHING and MANAGEMENT INCENTIVES.

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APA: Copy

DASTGIR, MOHSEN, SADEGHI, MOHSEN, & SHIASI, ALI. (2011). INCOME SMOOTHING AND MANAGEMENT INCENTIVES WITHIN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING, 2(8), 22-38. SID. https://sid.ir/paper/168148/en

Vancouver: Copy

DASTGIR MOHSEN, SADEGHI MOHSEN, SHIASI ALI. INCOME SMOOTHING AND MANAGEMENT INCENTIVES WITHIN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. FINANCIAL ACCOUNTING[Internet]. 2011;2(8):22-38. Available from: https://sid.ir/paper/168148/en

IEEE: Copy

MOHSEN DASTGIR, MOHSEN SADEGHI, and ALI SHIASI, “INCOME SMOOTHING AND MANAGEMENT INCENTIVES WITHIN THE COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” FINANCIAL ACCOUNTING, vol. 2, no. 8, pp. 22–38, 2011, [Online]. Available: https://sid.ir/paper/168148/en

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