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:: Volume 1, Issue 2 (Winter 2018) ::
3 2018, 1(2): 18-33 Back to browse issues page
Investigating the Effective Factors on Smoothing of Profit in Service Companies Accepted in Tehran Stock Exchange
Javad Emadi Said , Zainab Khamis abadi Mis
Abstract:   (1291 Views)
Objective: In this research, the factors affecting the smoothing of profits in listed companies in Tehran Stock Exchange were investigated. Profit, as one of the criteria for financial decision-making, is of utmost significance and is considered as an important factor in financial investigations and judgments. Therefore, the economic outcomes of profitability reporting are inevitable. The purpose of this study is to assist investors and analysts in making proper investment decisions.
Methodology: In this study, correlation and multivariate linear regression model were used to examine the variables under study. The estimated period of the model was from 2011 to 2016. The statistical population of the study consisted of all of the companies accepted in Tehran Stock Exchange. As some restrictions were applied, 52 remaining companies were selected as the research sample.
Results and conclusion: The results of the study using multivariate linear correlation and regression model show that during the study period, company size and asset growth rate have a positive and significant effect on profit smoothing, whereas the variables of information asymmetry, ownership structure, and impact risk are not found to have a significant effect on profit smoothing.
Keywords: Profit smoothing, information asymmetry, ownership structure
Full-Text [PDF 686 kb]   (228 Downloads)    
Type of Study: Research |
Published: 2019/08/29
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emadi J, khamis abadi Z. Investigating the Effective Factors on Smoothing of Profit in Service Companies Accepted in Tehran Stock Exchange. 3. 2018; 1 (2) :18-33
URL: http://somjournal.ir/article-1-29-en.html

Volume 1, Issue 2 (Winter 2018) Back to browse issues page
فصلنامه مدیریت عملیات خدمات Journal of Services Operation Management
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