STUDYING THE RELATION O F INCOME SMOOTHING TO FIRM SIZE AND TYPE OF INDUSTRY BETWEEN THE ACCEPTED COMPANIES IN TEHRAN SECURITY EXCHANGE

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KARIMI ZAND S.; MOLANAZARI M.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2007 | Volume:14 | Issue:47 Page(s): 83-100

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Title

STUDYING THE RELATION O F INCOME SMOOTHING TO FIRM SIZE AND TYPE OF INDUSTRY BETWEEN THE ACCEPTED COMPANIES IN TEHRAN SECURITY EXCHANGE

Author(s)

KARIMI ZAND S. | MOLANAZARI M. | Issue Writer Certificate

Keywords

ARTIFICIAL SMOOTHINGQ2

FIRM SIZEQ3

INCOME SMOOTHINGQ3

TYPE OF INDUSTRIESQ2

Abstract

This research considers three general objectives. 1) Identifying income smoother companies. 2) Study of relationship between INCOME SMOOTHING and type of industry (corel or peripheral) and size of company (sale). 3) Study of relationship between artificial INCOME SMOOTHING and size of companies (total sale) and type of industry (corel or peripheral). We have used two categories of information for studying the above-mentioned objectives. The first , our library studies , and the second are as secondary information in the form of derivated financial information from financial statements of accepted companies in Tehran’s stock exchange for 78- 83. The results revealed that reported INCOME SMOOTHING and size of company (sale) are correlated having reliability coefficient at 90% and also there is a weak probability that INCOME SMOOTHING is related to type of industry. And between artificial INCOME SMOOTHING and size of company (sale) are correlated having reliability coefficient at 90%. Moreover, there is no significant relationship between artificial INCOME SMOOTHING and type of industry (corel or peripheral.

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APA: Copy

KARIMI ZAND, S., & MOLANAZARI, M.. (2007). STUDYING THE RELATION O F INCOME SMOOTHING TO FIRM SIZE AND TYPE OF INDUSTRY BETWEEN THE ACCEPTED COMPANIES IN TEHRAN SECURITY EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 14(47), 83-100. SID. https://sid.ir/paper/8192/en

Vancouver: Copy

KARIMI ZAND S., MOLANAZARI M.. STUDYING THE RELATION O F INCOME SMOOTHING TO FIRM SIZE AND TYPE OF INDUSTRY BETWEEN THE ACCEPTED COMPANIES IN TEHRAN SECURITY EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2007;14(47):83-100. Available from: https://sid.ir/paper/8192/en

IEEE: Copy

S. KARIMI ZAND, and M. MOLANAZARI, “STUDYING THE RELATION O F INCOME SMOOTHING TO FIRM SIZE AND TYPE OF INDUSTRY BETWEEN THE ACCEPTED COMPANIES IN TEHRAN SECURITY EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 14, no. 47, pp. 83–100, 2007, [Online]. Available: https://sid.ir/paper/8192/en

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