Examination of relation between firm size and information asymmetry with income smoothing in the listed companies in Tehran stock exchange

Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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EAMS01_567

تاریخ نمایه سازی: 19 تیر 1394

Abstract:

In this research, the main goal is to examine the relation between firm size and information asymmetry with income smoothing. Regarding to the given concepts and limitations based on Systematic Omission , over 87 firms were selected among the listed companies in Tehran stock exchange for a five-year period during 2008 to 2012. The obtained results indicated that there is an inverse and significant relation firm size with smoothed incomes by those firms during the studied years so that getting bigger the firm size, getting decreased the income smoothing. It had also demonstrated that information asymmetry has an inverse and significant association with smoothed incomes so that getting increased firm size, getting decreased the income smoothing. Therefore, there is an inverse and significant relation between firm size and income smoothing.

Authors

Mohammad Reza Pourali

(Ph.D)Assistant Professor of Accounting, Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran.

Roghayeh Ashournezhad

Department of Accounting ,Guilan Science and Research Branch, Islamic Azad University, Guilan, Iran.