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Examining Factors Affecting Profit Smoothing of Companies Listed in Tehran Stock Exchange
| Content Provider | Semantic Scholar |
|---|---|
| Author | Garkaz, Mansur |
| Copyright Year | 2015 |
| Abstract | The purpose of this study was to identify factors affecting profit smoothing of companies listed on Tehran Stock Exchange. The research method was descriptive, correlation type. There were participated 127 companies in the study as sample. Regression model was used to analyze data. The results showed that factors such as company's ownership structure, risk and growth have a direct relationship with smoothing; while there is no significant relationship between profit smoothing and its parameter of information asymmetry. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://irjmsjournal.com/wp-content/uploads/paper168.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |