THE INVESTIGATION OF INTANGIBLE VALUE CREATED BY COMPANIES IN INCOME SMOOTHING AND NON INCOME SMOOTHING FIRMS

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HAJIHA ZOHREH; GHASAB MAHER LEILA

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

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Journal: The Financial Accounting and Auditing Researches Year:2012 | Volume:3 | Issue:12 Page(s): 113-136

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Title

THE INVESTIGATION OF INTANGIBLE VALUE CREATED BY COMPANIES IN INCOME SMOOTHING AND NON INCOME SMOOTHING FIRMS

Author(s)

HAJIHA ZOHREH | GHASAB MAHER LEILA | Issue Writer Certificate

Keywords

TOBIN’S QQ2

COMPANIES WITH INCOME SMOOTHINGQ3

COMPANIES WITH NO INCOME SMOOTHINGQ3

EARNING MANAGEMENTQ2

ECKEL MODELQ3

Abstract

The main objective of this research is the investigation of EARNING MANAGEMENT effect on intangible value of entity using TOBIN’S Q in accepted companies in Tehran Stock Exchange for time period of 2003 to 2007. For income smoothing measurement, in this research we employed ECKEL MODEL (1981) in three levels of gross income, net income and operating income. In the research 60 companies using systematic random sampling selected and to test hypotheses we used from Pearson Correlation and T independent test. Research findings indicate no significant relationship between income smoothing and intangible value using TOBIN’S Q. in other words, the companies cannot produce any intangible value by income smoothing and EARNING MANAGEMENT. On the other hand, the results show there is no significant difference between two groups of COMPANIES WITH INCOME SMOOTHING and no income smoothing in intangible value.

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APA: Copy

HAJIHA, ZOHREH, & GHASAB MAHER, LEILA. (2012). THE INVESTIGATION OF INTANGIBLE VALUE CREATED BY COMPANIES IN INCOME SMOOTHING AND NON INCOME SMOOTHING FIRMS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(12), 113-136. SID. https://sid.ir/paper/197989/en

Vancouver: Copy

HAJIHA ZOHREH, GHASAB MAHER LEILA. THE INVESTIGATION OF INTANGIBLE VALUE CREATED BY COMPANIES IN INCOME SMOOTHING AND NON INCOME SMOOTHING FIRMS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2012;3(12):113-136. Available from: https://sid.ir/paper/197989/en

IEEE: Copy

ZOHREH HAJIHA, and LEILA GHASAB MAHER, “THE INVESTIGATION OF INTANGIBLE VALUE CREATED BY COMPANIES IN INCOME SMOOTHING AND NON INCOME SMOOTHING FIRMS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 12, pp. 113–136, 2012, [Online]. Available: https://sid.ir/paper/197989/en

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