Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Income Smoothing and Cost of Equity: Evidence From Tehran Stock Exchange

A Badri; M-A Qahraman

Volume 9, Issue 35 , October 2012, , Pages 23-47

Abstract
  This research investigates the relationship between income smoothing and cost of equity. This event study has been done using observations analysis. Cost of equity has been calculated using four models: Gebhardt et al (2001), Claus and Thomas (2001), Gode and Mohanram (2003) and Easton(2004). The sample ...  Read More

Income Smoothing and Stock Return Based on Fama-French Three-Factor Model

M Ghaemi; M Moradipour; M Karim

Volume 9, Issue 35 , October 2012, , Pages 93-106

Abstract
  Recently, some of the accounting researches in Iran capital market have been devoted to income smoothing, but not so many on relationship with stock value. We mean to evaluate the effect of income smoothing stock return. Therefore, there is a need to measure the expected return, for which we use Fama-French ...  Read More

Investigation of the Relation between Real Earnings Management and Accounting Earnings Management in the Tehran Stock Exchange: Income Smoothing Perspective

Gh. Karami; A. Tahriri; A. Davarinejad

Volume 8, Issue 31 , October 2010, , Pages 61-77

Abstract
  The purpose of this paper is to investigate a relation between real earnings management and accounting earnings management to smooth earnings and to survey this fact when managers smooth earnings by real activities manipulation and when by discretionary accruals manipulation. On this paper is focus on ...  Read More