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Survey of Profit Smoothing through the Sale of Corporate Assets

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Author Info

  • Mohammad Reza Dalvi

    ()
    (Islamic Azad University)

  • Ebrahim Baghi

    (Melli Bank of Iran Expert)

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    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.

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    Bibliographic Info

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 4 (October)
    Pages: 208-214

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    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:4:p:208-214

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    Web page: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal

    Related research

    Keywords: Smoothing; income manipulation; asset sales; operating income;

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Geoffrey Poitras & Trevor Wilkins & Yoke Shang Kwan, 2002. "The Timing of Asset Sales: Evidence of Earnings Management?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(7&8), pages 903-934.
    2. Ervin L. Black & Keith F. Sellers & Tracy S. Manly, 1998. "Earnings Management Using Asset Sales: An International Study of Countries Allowing Noncurrent Asset Revaluation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 25(9-10), pages 1287-1317.
    3. Asokan Anandarajan & Iftekhar Hasan & Cornelia McCarthy, 2007. "Use of loan loss provisions for capital, earnings management and signalling by Australian banks," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(3), pages 357-379.
    4. Don Herrmann & Tatsuo Inoue & Wayne B. Thomas, 2003. "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 89-108, 03.
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