Evaluating the Effect of Earning Smoothing Using Maximization and Minimization of Earnings Approaches to Reduce Stock Price Crash Risk in Companies Accepted in Tehran Stock Exchange

This study examines the effects of profit smoothing Using profit maximization and minimization approaches on the decline Risk of falling stock prices at listed companies in the Tehran Stock Exchange .In this research you have data 70 companies have been analyzed using Eviews econometric software during the years 1396-1389.The results show that the first hypothesis is investigated There is no significant relationship between profit smoothing and the risk of falling stock prices in companies with profit maximization approach. The results of the second hypothesis study also show There is a significant relationship between earnings smoothing and the risk of falling stock prices in companies with a profit minimization approach.