Effect of Income Smoothing on Unsystematic Risks of Companies Listed in Tehran Stock Exchange

This study investigates the effect of income smoothing on unsystematic risk of the companies listed in the Tehran stock exchange. Eckel model is used to identify the smoother companies. In the first hypothesis, a simple linear regression test is used to specify the effect of income smoothing on unsy...

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Bibliographic Details
Main Authors: Mohammad Omid Akhgar, Soraya Jelvezan
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2015-06-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_966_d2553beb6897936519bb7bdf5f1f5761.pdf