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Survey of Profit Smoothing through the Sale of Corporate Assets
| Content Provider | Semantic Scholar |
|---|---|
| Author | Dalvi, Mohammad Reza Baghi, Ebrahim |
| Copyright Year | 2013 |
| Abstract | Operating profit level is selected for tests of smoothing. Testing was performed using multiple linear regressions for companies listed on the stock exchange during the period 1381 to 1385. The results confirm the smoothing, so that benefit of asset sales is paved temporary changes to the benefit. Also smoothing effect in firms with decrease of operating income most of the companies that have experienced an increase in operating income. |
| Starting Page | 208 |
| Ending Page | 214 |
| Page Count | 7 |
| File Format | PDF HTM / HTML |
| Volume Number | 3 |
| Alternate Webpage(s) | http://hrmars.com/hrmars_papers/Article_22_Survey_of_Profit_Smoothing.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |