文章基本信息

标题：The interaction of income smoothing and conditional accounting conservatism: Empirical evidence from Iran
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作者：Hashem Valipour Ghodratollah Talebnia ; Sayed Ali Javanmard
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2011
卷号：5
期号：34
页码：13302-13308
DOI：10.5897/AJBM11.1706
语种：English
出版社：Academic Journals
摘要：The purpose of this paper is to investigate the interaction of conditional conservatism with income smoothing in Tehran Stock Exchange. In order to test the hypotheses, 117 firms were selected during 2001 to 2009. We use Eckel (1981) model to classify smoothing and no smoothing firms and then we apply Ball and Shivakumar (2005) type measures of conditional conservatism on each group. The results indicate that the smoothing firms in Tehran Stock Exchange use the veil of conservative accounting to manage earnings. In fact managers in smoothing firms in comparison to no smoothing firms have incentive to smooth earning downwards, toward conservatism so it casts doubt on the ability of accounting conservatism to constrain managers’ opportunistic behavior.
关键词：Income smoothing; earnings management; conditional accounting conservatism; aggressive accounting