Survey of Profit Smoothing through the Sale of Corporate Assets
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.
Volume (Year): 3 (2013)
Issue (Month): 4 (October)
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- 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.
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- 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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