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The Relationship between Financial Leverage and Profitability by Emphasis to Income SmoothingIn Iran's Capital Market

تعداد صفحات: 15 | تعداد نمایش خلاصه: 402 | نظرات: 0
سال انتشار: 1392
کد COI Paper: EME02_1701
زبان Paper: Englishglish
(فایل این Paper در 15 صفحه با فرمت PDF قابل دریافت می باشد)

مشخصات نویسندگان Paper The Relationship between Financial Leverage and Profitability by Emphasis to Income SmoothingIn Iran's Capital Market

Prof Xu Fengju - Management school, Wuhan University of Technology, Wuhan, China
Rasool YariFard - Ph.D. student in Accounting, Wuhan University of Technology, Wuhan, China
Leila Ghassab Maher - Islamic Azad University Ajabshir Branch, Ajabshir, Iran
Nader Akhteghan - Payame Noor University Bonab Branch, Bonab, Iran

چکیده Paper:

The main purpose of this research is the study of the financial leverage effect on profitability and also the presence of smoothing in listed companies of Tehran Stock Exchange. Since financial reports are important in forecasting and decision making of users, therefore, in this research has been addressed to survey income smoothing effect on financial leverage and profitability during1385-1389 period. In this study, 60 companies listed on the Tehran Stock Exchange were selected by using systematic elimination way and for analysis and hypothesis testing using from statistical techniques such as simple linear regression and Pearson's correlation test and Zr. And finally used in ECKEL model for identifying smoothing firms from non-smoothing. This research findings confirmed the presence of smoothing and relationships between financial leverage and profitability in listed companies of Stock Exchange and showed that firms do smooth include operating profit, gross profit and net profit. The main result of the study indicates that despite significant relationship between some variety of research hypotheses in smoothing and non-smoothing firms, there are significant differences between financial leverage and profitability between these two groups of firms.

کلیدواژه ها:

Income smoothing, financial leverage, Owner's equity efficiency ratio, ECKEL model

کد Paper/لینک ثابت به این Paper

برای لینک دهی به این Paper می توانید از لینک زیر استفاده نمایید. این لینک همیشه ثابت است و به عنوان سند ثبت Paper در مرجع سیویلیکا مورد استفاده قرار میگیرد:

https://civilica.com/doc/286796/

کد COI Paper: EME02_1701

نحوه استناد به Paper:

در صورتی که می خواهید در اثر پژوهشی خود به این Paper ارجاع دهید، به سادگی می توانید از عبارت زیر در بخش منابع و مراجع استفاده نمایید:
undefined, undefined و undefined, undefined و undefined, undefined و undefined, undefined,1392,The Relationship between Financial Leverage and Profitability by Emphasis to Income SmoothingIn Iran's Capital Market,دومین کنفرانس بین المللی مدیریت، کارآفرینی و توسعه اقتصادی,Qom,,,https://civilica.com/doc/286796

در داخل متن نیز هر جا که به عبارت و یا دستاوردی از این Paper اشاره شود پس از ذکر مطلب، در داخل پارانتز، مشخصات زیر نوشته می شود.
برای بار اول: (1392, Xu Fengju, Prof؛ Rasool YariFard و Leila Ghassab Maher و Nader Akhteghan)
برای بار دوم به بعد: (1392, Xu Fengju؛ YariFard و Ghassab Maher و Akhteghan)
برای آشنایی کامل با نحوه مرجع نویسی لطفا بخش راهنمای سیویلیکا (مرجع دهی) را ملاحظه نمایید.
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