THE RELATIONSHIP OF MANAGEMENT OPTIMISM AND EARNINGS SMOOTHING BETWEEN BANKS LISTED IN TEHRAN STOCK EXCHANGE AND OTC

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BAHRI SALES JAMAL

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

Journal Paper

Paper Information

Journal: INVESTMENT KNOWLEDGE Year:2017 | Volume:6 | Issue:22 Page(s): 179-196

Download Full-Text

Persian Verion

View:

648

Download:

Cites:

Information Journal Paper

Title

THE RELATIONSHIP OF MANAGEMENT OPTIMISM AND EARNINGS SMOOTHING BETWEEN BANKS LISTED IN TEHRAN STOCK EXCHANGE AND OTC

Author(s)

BAHRI SALES JAMAL | Issue Writer Certificate

Keywords

MANAGEMENT OPTIMISMQ1

EARNINGS SMOOTHINGQ1

TOTAL ACCRUALSQ1

ACCOUNTING DATA CHANGESQ1

Abstract

Today managers to attract investors try to show revenue and income in maximum level as one of the criteria for their performance. They may be smooth the reported incomes by selecting specific accounting policies, accounting estimates and accruals management. Therefore, reported earnings may be differing from result of actual performance. The purpose of this study was to investigate the relationship of MANAGEMENT OPTIMISM and EARNINGS SMOOTHING between banks listed in Tehran stock exchange and OTC during 2010 to 2014. Adjusted community consists of 65 year-banks. To answer the research question two hypotheses through ordinary least square regression and binary logistic in form of multivariate liner by using Pooled data were tested. The results show that the optimism managers in compare with others, more likely to report earnings smoothed by accruals and IKLE smoothing index. The results also indicate that, larger and older banks are more likely to report earnings smoothed by accruals and IKLE smoothing index. The findings indicate that, the banks that have a high market to book value, less likely to smooth earnings by IKLE model.

Cites

No record.

References

No record.

Cite

APA: Copy

BAHRI SALES, JAMAL. (2017). THE RELATIONSHIP OF MANAGEMENT OPTIMISM AND EARNINGS SMOOTHING BETWEEN BANKS LISTED IN TEHRAN STOCK EXCHANGE AND OTC. INVESTMENT KNOWLEDGE, 6(22 ), 179-196. SID. https://sid.ir/paper/188196/en

Vancouver: Copy

BAHRI SALES JAMAL. THE RELATIONSHIP OF MANAGEMENT OPTIMISM AND EARNINGS SMOOTHING BETWEEN BANKS LISTED IN TEHRAN STOCK EXCHANGE AND OTC. INVESTMENT KNOWLEDGE[Internet]. 2017;6(22 ):179-196. Available from: https://sid.ir/paper/188196/en

IEEE: Copy

JAMAL BAHRI SALES, “THE RELATIONSHIP OF MANAGEMENT OPTIMISM AND EARNINGS SMOOTHING BETWEEN BANKS LISTED IN TEHRAN STOCK EXCHANGE AND OTC,” INVESTMENT KNOWLEDGE, vol. 6, no. 22 , pp. 179–196, 2017, [Online]. Available: https://sid.ir/paper/188196/en

Related Journal Papers