Income Smoothing Behavior at the Times of Political Crises

Ahmad N. Obaidat ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 2, 1-13

Abstract: This study aimed to investigate the effect of political crises on income smoothing behavior in non-financial firms listed on Amman Stock Exchange (ASE) during the period 2006-2015. Chi-Square, Correlation and Logistic Regression tests indicated that income smoothing practice exists, and is more likely in the periods of political crises. Results also indicated no effects of the firm size, return on assets (ROA) and financial leverage on income smoothing behavior, but it could not reveal an ultimate result concerning the effect of the firm sector.

Keywords: Political crises; income smoothing; non-financial firms; ASE (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:2:p:1-13

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