STUDY OF THE RELATION BETWEEN CULTURAL VALUES AND INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE

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NOURAVESH I.; SEPASI S.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:40 Page(s): 81-96

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Information Journal Paper

Title

STUDY OF THE RELATION BETWEEN CULTURAL VALUES AND INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE

Author(s)

NOURAVESH I. | SEPASI S. | Issue Writer Certificate

Keywords

EARNING MANAGEMENTQ4

DISCRETIONARY ACCRUALQ2

CULTURAL VALUESQ3

Abstract

This study examines the possible impact of culture on income smoothing. Explanatory variables capturing Hofstede CULTURAL VALUES are used from prior literature to proxy for Individualism, Masculinity, Power Distance and Uncertainty Avoidance. It is hypothesized and shown that relation between Hofstede CULTURAL VALUES and income smoothing exists among companies registered in Tehran Stock Exchange. Explanatory variables for income smoothing are statistically significant only after including the cultural value measures. This research is the first in Iran that connects CULTURAL VALUES to income smoothing and in this manner adds to the income smoothing literature.

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APA: Copy

NOURAVESH, I., & SEPASI, S.. (2005). STUDY OF THE RELATION BETWEEN CULTURAL VALUES AND INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(40), 81-96. SID. https://sid.ir/paper/8290/en

Vancouver: Copy

NOURAVESH I., SEPASI S.. STUDY OF THE RELATION BETWEEN CULTURAL VALUES AND INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(40):81-96. Available from: https://sid.ir/paper/8290/en

IEEE: Copy

I. NOURAVESH, and S. SEPASI, “STUDY OF THE RELATION BETWEEN CULTURAL VALUES AND INCOME SMOOTHING IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 40, pp. 81–96, 2005, [Online]. Available: https://sid.ir/paper/8290/en

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