The Effect of Dividend Increase on Investor Behavior
This study provides some evidence about the characteristics of firms whose managers use discretionary accruals to smooth income. First, firms are classified into two categories of smoothers and non-smoothers then their characteristics of having opportunity and motivation to smooth income are examine...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2008-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19455_db0a1873c204d8ff576925530bb15e34.pdf |
| _version_ | 1828774469456363520 |
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| author | کاوه مهرانی زهره عارف منش |
| author_facet | کاوه مهرانی زهره عارف منش |
| author_sort | کاوه مهرانی |
| collection | DOAJ |
| description | This study provides some evidence about the characteristics of firms whose managers use discretionary accruals to smooth income. First, firms are classified into two categories of smoothers and non-smoothers then their characteristics of having opportunity and motivation to smooth income are examined through six hypotheses. Consequently, based on mean comparison of two independent groups and logistic regression analysis, the study provides evidence that income have had a weaker performance leading to a higher motivation compared with non income smoothers in Tehran stock exchange. Moreover they have more opportunity to smooth income because of having larger absolute discretionary accruals. |
| first_indexed | 2024-12-11T15:22:35Z |
| format | Article |
| id | doaj.art-9a904acc3d31494780dbefef21101a30 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-11T15:22:35Z |
| publishDate | 2008-07-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-9a904acc3d31494780dbefef21101a302022-12-22T01:00:20ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392008-07-0115219455The Effect of Dividend Increase on Investor Behaviorکاوه مهرانیزهره عارف منشThis study provides some evidence about the characteristics of firms whose managers use discretionary accruals to smooth income. First, firms are classified into two categories of smoothers and non-smoothers then their characteristics of having opportunity and motivation to smooth income are examined through six hypotheses. Consequently, based on mean comparison of two independent groups and logistic regression analysis, the study provides evidence that income have had a weaker performance leading to a higher motivation compared with non income smoothers in Tehran stock exchange. Moreover they have more opportunity to smooth income because of having larger absolute discretionary accruals.https://acctgrev.ut.ac.ir/article_19455_db0a1873c204d8ff576925530bb15e34.pdfDiscretionary accruals and GrowthIncome SmoothingperformanceSize |
| spellingShingle | کاوه مهرانی زهره عارف منش The Effect of Dividend Increase on Investor Behavior بررسیهای حسابداری و حسابرسی Discretionary accruals and Growth Income Smoothing performance Size |
| title | The Effect of Dividend Increase on Investor Behavior |
| title_full | The Effect of Dividend Increase on Investor Behavior |
| title_fullStr | The Effect of Dividend Increase on Investor Behavior |
| title_full_unstemmed | The Effect of Dividend Increase on Investor Behavior |
| title_short | The Effect of Dividend Increase on Investor Behavior |
| title_sort | effect of dividend increase on investor behavior |
| topic | Discretionary accruals and Growth Income Smoothing performance Size |
| url | https://acctgrev.ut.ac.ir/article_19455_db0a1873c204d8ff576925530bb15e34.pdf |
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