CASH BALANCE AND INCOME SMOOTHING

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.

TALEBNIA GHODRATOLLAH; DARVISH HADIS

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

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:6 | Issue:24 Page(s): 71-87

Download Full-Text

Persian Verion

View:

2,995

Download:

Cites:

Information Journal Paper

Title

CASH BALANCE AND INCOME SMOOTHING

Author(s)

TALEBNIA GHODRATOLLAH | DARVISH HADIS | Issue Writer Certificate

Keywords

CASH BALANCEQ2

POSITIVE CHANGES IN CASH BALANCEQ2

INCOME SMOOTHINGQ2

Abstract

The agency relationship problems, increases the management's desire to hold cash. On the other hand, since the performance of managers is focused by shareholders, so managers must be responsive to the stagnating cash in the company. This responsibility can be achieved by one of the management tools that is, INCOME SMOOTHING. The aim of this study is to consider the relationship between CASH BALANCE and INCOME SMOOTHING in companies listed in Tehran Stock Exchange. In order to fulfill the research objectives, two hypotheses have been formulated. The statistical sample of the study included 73 companies. To test hypotheses, multiple regression using combined data have been used. Research results indicate that there is a significant and positive relationship between CASH BALANCE and INCOME SMOOTHING. But there was no significant relationship between positive changes in CASH BALANCE of this year than last year and INCOME SMOOTHING.

Cites

References

Cite

APA: Copy

TALEBNIA, GHODRATOLLAH, & DARVISH, HADIS. (2015). CASH BALANCE AND INCOME SMOOTHING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 71-87. SID. https://sid.ir/paper/198058/en

Vancouver: Copy

TALEBNIA GHODRATOLLAH, DARVISH HADIS. CASH BALANCE AND INCOME SMOOTHING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;6(24):71-87. Available from: https://sid.ir/paper/198058/en

IEEE: Copy

GHODRATOLLAH TALEBNIA, and HADIS DARVISH, “CASH BALANCE AND INCOME SMOOTHING,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 24, pp. 71–87, 2015, [Online]. Available: https://sid.ir/paper/198058/en

Related Journal Papers