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Cites:

Information Journal Paper

Title

Evaluate the divergence of Accounting profit in Iran

Pages

  105-116

Abstract

 This study aimed to evaluate the divergence of Accounting Profit. The object of profit is different increase of Accounting Profit over the time. Data were obtained from the financial statements of 149 companies listed in Tehran Stock Exchange in the period of 2006-2016. Eviews econometrics software is used to analyze information and that of multi variable linear regression model for assumptions test. The study found that although there is substantial profit gap between large and small firms, but during the time did not has a clear and specific trend. In addition, the results showed that the entry of new firms and accounting Conservatism, such as accounting accruals didn’ t explain the divergence. Thus the results didn’ t support research hypothese.

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    • Cite

    APA: Copy

    MARANJORY, MEHDI, & ALIKHANI, RAZIEH. (2019). Evaluate the divergence of Accounting profit in Iran. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(31 ), 105-116. SID. https://sid.ir/paper/396608/en

    Vancouver: Copy

    MARANJORY MEHDI, ALIKHANI RAZIEH. Evaluate the divergence of Accounting profit in Iran. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;8(31 ):105-116. Available from: https://sid.ir/paper/396608/en

    IEEE: Copy

    MEHDI MARANJORY, and RAZIEH ALIKHANI, “Evaluate the divergence of Accounting profit in Iran,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 31 , pp. 105–116, 2019, [Online]. Available: https://sid.ir/paper/396608/en

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