1
Associate professor of shahid chamran university
2
Member of Scientific Staff of Mahshahr Islamic Azad University
3
M.A of Accounting
10.22034/iaar.2013.104550
Abstract
The purpose of this research is investigation of income smoothing by use of extraordinary items in the context of companies listed in Tehran stock exchange. Income smoothing is intelligent reflect that use by manager for decreasing of periodical Volatility of earnings. In this research, population is 96 firms listed in Tehran stock exchange that are analyzed for the period of 2003-2009 by using of the Pooled Data system and Ordinary Least Square Regressions (OLS) Model. Research has tow hypothesis. The results show that firms of sample use extraordinary items for smoothing of income and extraordinary items do not increasing value relevance of earnings.
Sajadi, S. H., Arabi, M., & Yademellat, F. (2013). Effect of extraordinary items on value relevance of earnings and income smoothing. Accounting and Auditing Research, 5(17), 4-17. doi: 10.22034/iaar.2013.104550
MLA
Seyed Hossein Sajadi; Mehdi Arabi; Fatemeh Yademellat. "Effect of extraordinary items on value relevance of earnings and income smoothing". Accounting and Auditing Research, 5, 17, 2013, 4-17. doi: 10.22034/iaar.2013.104550
HARVARD
Sajadi, S. H., Arabi, M., Yademellat, F. (2013). 'Effect of extraordinary items on value relevance of earnings and income smoothing', Accounting and Auditing Research, 5(17), pp. 4-17. doi: 10.22034/iaar.2013.104550
VANCOUVER
Sajadi, S. H., Arabi, M., Yademellat, F. Effect of extraordinary items on value relevance of earnings and income smoothing. Accounting and Auditing Research, 2013; 5(17): 4-17. doi: 10.22034/iaar.2013.104550
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