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Information Journal Paper

Title

STUDY OF EFFECTIVE FACTORS ON INCOME SMOOTHING OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Writers

SERAJ SHAHRZAD

Pages

 Start Page 80 | End Page 90

Keywords

Abstract

 The Purpose of this research is recognition of effective factors on INCOME SMOOTHING of accepted companies in stock exchange of Tehran.INCOME SMOOTHING is an intentional action used by management by applying special tools in accounting for decreasing profit Vacillations.Because of importance of income management, this research first identified smooth income corporations by Coefficient variation model for variation in income time series to coefficient variation for variation on sale time series and then the effect of factors like corporation measure, profitability, kind of industry and exports activity on INCOME SMOOTHING was studied.After statistical analysis and test of hypothesis, it is inferred that normal INCOME SMOOTHING in some is achieved in some corporation and results of statistical tests of t and k2 for hypothesis , confirmed that INCOME SMOOTHING in sample corporation is not depended to corporation measure , profitability , kind of  industry and exports activity.

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