A Review of Income Smoothing Effect on Cash Flows and Earning Future According to Two Variable; Industry and Firm Size

Message:
Abstract:
The purpose of the paper is to investigate the managers’ motivation for income smoothing whether managers smooth to distort or information transferring. The task is done by investigating the association between current earnings on future earnings and cash flows. On the other hand، many papers illustrate effective factors on income smoothing such as Firm size and Industry type. So the aim of the paper is to investigate the Income Smoothing effect on future earnings and cash flows forecasting according to two variable; Industry type and Firm size. So، the 82 sample firms are divided into large and small firms according to firm size variable and are divided into Axial and Peripheral firms according to Industry type. Income smoothing was measured as the negative correlation of changes in discretionary accruals with its changes in pre-discretionary accruals from 1378-85 for separated firms and then was investigated the association between current and future earnings and Returns with different Income smoothing from 1382-85 by Tucker and Zarowin model. The examinations results show that income smoothing in separate groups accomplish for distortion and no for information transferring.
Language:
Persian
Published:
A Quarerly Journal Of Empirical Reasearch Of Financial Accounting, Volume:2 Issue: 3, 2013
Pages:
29 to 45
https://magiran.com/p1134342  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!