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Under conditions that two-digit inflation rate in Iran creates ambiguity regarding the utility of financial reports that are not adjusted for inflation, income manipulation and smoothing can add more questions about the usefulness of such reports. In this research, income smoothing in listed compani...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2006-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_18495_7b09fda45c365310e6419107f6876e0e.pdf |