The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms

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ariamand zeinab; EBRAHIMI SEYED ABBAS

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Journal Paper

Paper Information

Journal: FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT) Year:2020 | Volume:11 | Issue:42 Page(s): 1-22

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Title

The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms

Author(s)

ariamand zeinab | EBRAHIMI SEYED ABBAS | Issue Writer Certificate

Keywords

Profit smoothingQ1

Profitability qualityQ1

Return on assetsQ1

EquityQ2

Financial LeverageQ2

Company sizeQ2

Abstract

Profit smoothing can be seen as a deliberate reduction in profit fluctuations, so that the activities of the company appear to be normal. Managers are making Profit smoothing to reduce this volatility. Some experts believe that investors are more willing to invest in smoothing companies and are willing to pay more for them. Researchers believe that some of the characteristics of the company influence the motivation of managers to smooth profits. This study attempts to explain the theoretical foundations of the research, the relationship between earnings smoothing and company characteristics such as earnings quality, P/E and ROE and ROTA. Check the securities. In order to investigate the relationship between earnings smoothing and firm characteristics, data related to the period 2010-2017 were collected and analyzed. Logistic regression was used to test the research hypotheses. The results show that companies with higher price to earnings (P/E) ratios have more incentive to report earnings. And companies with higher earnings quality are more motivated to report earnings smoothly. Finally, it was found that larger ROTAs had a greater incentive to report earnings.

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APA: Copy

ariamand, zeinab, & EBRAHIMI, SEYED ABBAS. (2020). The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), 11(42 ), 1-22. SID. https://sid.ir/paper/367270/en

Vancouver: Copy

ariamand zeinab, EBRAHIMI SEYED ABBAS. The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms. FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT)[Internet]. 2020;11(42 ):1-22. Available from: https://sid.ir/paper/367270/en

IEEE: Copy

zeinab ariamand, and SEYED ABBAS EBRAHIMI, “The Effect of Income Smoothing and Earnings Quality on Financial performance of Firms,” FINANCIAL ENGINEERING AND SECURITIES MANAGEMENT (PORTFOLIO MANAGEMENT), vol. 11, no. 42 , pp. 1–22, 2020, [Online]. Available: https://sid.ir/paper/367270/en

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