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Survey of Profit Smoothing through the Sale of Corporate Assets

Author

Listed:
  • Mohammad Reza Dalvi

    (Islamic Azad University)

  • Ebrahim Baghi

    (Melli Bank of Iran Expert)

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.

Suggested Citation

  • Mohammad Reza Dalvi & Ebrahim Baghi, 2013. "Survey of Profit Smoothing through the Sale of Corporate Assets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 208-214, October.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:4:p:208-214
    as

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    References listed on IDEAS

    as
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