Survey of Profit Smoothing through the Sale of Corporate Assets
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2013, Vol 3, Issue 4
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.
Authors and Affiliations
Mohammad Reza Dalvi, Ebrahim Baghi
Keywords
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- EP ID EP99120
- DOI 10.6007/IJARAFMS/v3-i4/392
- Views 93
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