EFFECT OF FIRM SIZE ON INCOME SMOOTHING

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SHOORVARZY M.R.; PAHLAVAN R.

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

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Journal: Journal of Management Future Research Year:2011 | Volume:21 | Issue:87 Page(s): 69-80

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Information Journal Paper

Title

EFFECT OF FIRM SIZE ON INCOME SMOOTHING

Author(s)

SHOORVARZY M.R. | PAHLAVAN R. | Issue Writer Certificate

Keywords

FIRM SIZEQ2

INCOME SMOOTHINGQ2

ECKEL INDEXQ3

LOGIT MODELQ3

Abstract

In this study we investigate effect of FIRM SIZE on income smooting by using data of firms listed in Tehran stock Exchange. We examined 352 firms accepted in Tehran stock Exchange 2001-2007 period. First the sample companies were classified in to firms smooting and no smootings groups based on ECKEL INDEX. Finally, LOGIT MODEL for test hypothese was applicated.The results demonstrate significant evidence of a positive association between FIRM SIZE and income smooting.

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APA: Copy

SHOORVARZY, M.R., & PAHLAVAN, R.. (2011). EFFECT OF FIRM SIZE ON INCOME SMOOTHING. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), 21(87), 69-80. SID. https://sid.ir/paper/204128/en

Vancouver: Copy

SHOORVARZY M.R., PAHLAVAN R.. EFFECT OF FIRM SIZE ON INCOME SMOOTHING. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH)[Internet]. 2011;21(87):69-80. Available from: https://sid.ir/paper/204128/en

IEEE: Copy

M.R. SHOORVARZY, and R. PAHLAVAN, “EFFECT OF FIRM SIZE ON INCOME SMOOTHING,” JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), vol. 21, no. 87, pp. 69–80, 2011, [Online]. Available: https://sid.ir/paper/204128/en

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