Role of Firm Characteristics & Corporate Governance Mechanism on Type of Earning Smoothing
- Hamidreza Kordlouie
- Azim Sheikhbeglo
Abstract
In order to measure earning smoothing, it is used from discretionary accrual which is regarded as index of
management judgment in applying earning smoothing procedures. Pattern for determining discretionary accrual
is Dechow and Richardson pattern; therefore, 56 active companies at Tehran stock exchange during time period
2002-2007 were selected based on separating method. In order to determine discretionary accrual it is used from
data arrangement on integration basis and regression pattern by using OLS method. Then in order to mention
effect of size, number of employees, financial risk and structure of ownership as corporate governance
mechanism, it is used from test of comparing averages of 2 independent universes as 2 continued forms. Results
of this test indicates effectiveness of size, financial risk and lack of effectiveness of structure of ownership
including institutional and block shareholder on type of earning smoothing at 95% certainty. In addition, effect of
number of employees on type of earning smoothing is confirmed at 90%.
- Full Text:
PDF
- DOI:10.5539/ijbm.v7n8p71
Journal Metrics
Google-based Impact Factor (2023): 0.86
h-index(2023): 152
i10-index(2023): 1168
Index
- Academic Journals Database
- ACNP
- AIDEA list (Italian Academy of Business Administration)
- ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes)
- Berkeley Library
- CNKI Scholar
- COPAC
- EBSCOhost
- Electronic Journals Library
- Elektronische Zeitschriftenbibliothek (EZB)
- EuroPub Database
- Excellence in Research for Australia (ERA)
- Genamics JournalSeek
- GETIT@YALE (Yale University Library)
- IBZ Online
- JournalTOCs
- Library and Archives Canada
- LOCKSS
- MIAR
- National Library of Australia
- Norwegian Centre for Research Data (NSD)
- PKP Open Archives Harvester
- Publons
- Qualis/CAPES
- RePEc
- ROAD
- Scilit
- SHERPA/RoMEO
- Standard Periodical Directory
- Universe Digital Library
- UoS Library
- WorldCat
- ZBW-German National Library of Economics
Contact
- Stephen LeeEditorial Assistant
- ijbm@ccsenet.org