THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE

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POURHEYDARI OMID; AFLATOONI A.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2006 | Volume:13 | Issue:44 Page(s): 55-70

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Title

THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE

Author(s)

POURHEYDARI OMID | AFLATOONI A. | Issue Writer Certificate

Keywords

INCOME SMOOTHINGQ2

DISCRETIONARY ACCRUALSQ2

EARNINGS VARIABILITYQ2

DEVIATION IN OPERATION ACTIVITIESQ4

SIZEQ2

INCOME TAX RATEQ2

DEBT CONTRACTSQ4

Abstract

The purpose of this study is to investigating the Iranian managers’ incentives to smooth income using DISCRETIONARY ACCRUALS. The investigated incentives are SIZE, INCOME TAX RATE, debts by total assets ratio (debt contracts), deviation in operating activities, and EARNINGS VARIABILITY. Regression analysis is used to test the relation between smoothing behavior and five factors hypothesized to affect smoothing behavior. In this research, we test hypothesizes by: 1) cross sectional data from 1380 to 1383, and 2) accumulated data from 1380 to 1383.The results indicate that, Iranian managers' smooth incomes by using DISCRETIONARY ACCRUALS, and INCOME TAX RATE and deviation in operating activities are manager drivers to smooth income. Unlike western researcher’s findings, firm SIZE, debts by total assets ratio (debt contracts) and EARNINGS VARIABILITY are not important drivers to INCOME SMOOTHING in the Tehran Stock Exchange.

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References

THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION

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APA: Copy

POURHEYDARI, OMID, & AFLATOONI, A.. (2006). THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 13(44), 55-70. SID. https://sid.ir/paper/8142/en

Vancouver: Copy

POURHEYDARI OMID, AFLATOONI A.. THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2006;13(44):55-70. Available from: https://sid.ir/paper/8142/en

IEEE: Copy

OMID POURHEYDARI, and A. AFLATOONI, “THE INVESTIGATION OF INCENTIVES OF INCOME SMOOTHING IN THE TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 13, no. 44, pp. 55–70, 2006, [Online]. Available: https://sid.ir/paper/8142/en

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