Survey of Profit Smoothing through the Sale of Corporate Assets

Mohammad Reza Dalvi () and Ebrahim Baghi
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Mohammad Reza Dalvi: Islamic Azad University
Ebrahim Baghi: Melli Bank of Iran Expert

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 4, 208-214

Abstract: Operating profit level is selected for tests of smoothing. Testing was performed using multiple linear regressions for companies listed on the stock exchange during the period 1381 to 1385. The results confirm the smoothing, so that benefit of asset sales is paved temporary changes to the benefit. Also smoothing effect in firms with decrease of operating income most of the companies that have experienced an increase in operating income.

Keywords: Smoothing; income manipulation; asset sales; operating income (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:3:y:2013:i:4:p:208-214

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