THE ASSOCIATION BETWEEN CAPITAL AND OWNERSHIP STRUCTURE AND INCOME SMOOTHING DECISIONS (LINEAR AND LOGIT ANALYSIS)

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BADAVAR NAHANDI YOUNES; MAHMOODZADEH BAGHBANI SAEED; BLOURI AMIN

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:4 | Issue:16 Page(s): 183-211

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Title

THE ASSOCIATION BETWEEN CAPITAL AND OWNERSHIP STRUCTURE AND INCOME SMOOTHING DECISIONS (LINEAR AND LOGIT ANALYSIS)

Author(s)

BADAVAR NAHANDI YOUNES | MAHMOODZADEH BAGHBANI SAEED | BLOURI AMIN | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

DISCRETIONARY ACCRUALSQ2

CAPITAL STRUCTUREQ2

OWNERSHIP STRUCTUREQ2

Abstract

This study investigates the effect of capital and OWNERSHIP STRUCTURE on INCOME SMOOTHING. In this study, the DISCRETIONARY ACCRUALS (INCOME SMOOTHING measure) have been measured by using the modified model of Jones (1995). By using the Tucker and Zarowin (TZ) measure firms separated in two groups, of higher and lower INCOME SMOOTHING category. The research sample consists of 60 firms listed on Tehran Stock Exchange during the period 1380 to 1387. The multiple and logistic regression models have been used to test the research hypotheses. The results show that there is a negative relationship between short-term debt to asset ratio and percentage of shares held by institutional investors with INCOME SMOOTHING and there is no relationship between long-term debt to asset ratio and ownership concentration with INCOME SMOOTHING.

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APA: Copy

BADAVAR NAHANDI, YOUNES, MAHMOODZADEH BAGHBANI, SAEED, & BLOURI, AMIN. (2013). THE ASSOCIATION BETWEEN CAPITAL AND OWNERSHIP STRUCTURE AND INCOME SMOOTHING DECISIONS (LINEAR AND LOGIT ANALYSIS). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 4(16), 183-211. SID. https://sid.ir/paper/198162/en

Vancouver: Copy

BADAVAR NAHANDI YOUNES, MAHMOODZADEH BAGHBANI SAEED, BLOURI AMIN. THE ASSOCIATION BETWEEN CAPITAL AND OWNERSHIP STRUCTURE AND INCOME SMOOTHING DECISIONS (LINEAR AND LOGIT ANALYSIS). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;4(16):183-211. Available from: https://sid.ir/paper/198162/en

IEEE: Copy

YOUNES BADAVAR NAHANDI, SAEED MAHMOODZADEH BAGHBANI, and AMIN BLOURI, “THE ASSOCIATION BETWEEN CAPITAL AND OWNERSHIP STRUCTURE AND INCOME SMOOTHING DECISIONS (LINEAR AND LOGIT ANALYSIS),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 4, no. 16, pp. 183–211, 2013, [Online]. Available: https://sid.ir/paper/198162/en

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