Can Cash Holding, Bonus Plan, Company Size and Profitability Affect Income Smoothing Practices?

A Relationship Between Income Smoothing Practices And Firms Value In Iran

Income Smoothing, Investor Reaction and Earnings Persistence

The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...

Inflation, Operating Cycle, Cash Holding

The purpose of this paper is to examine the effects of inflation and operating cycle on cash holding in Tehran Stock Exchange in the period 2010 to 2014.The sample is comprised of 103 companies which are selected by systematic elimination method and total of 515 year-firm collected. In this study for testing the hypothesis is used of linear regression and correlation. To analyse data and test h...

Does Firm Size Affect The Firm Profitability? Evidence from Turkey

The aim of this study is to investigate the affect of firm size on profitability. In this study, data of 200 companies which were active in Istanbul Stock Exchange (ISE) between the years 2008-2011 has been used. “Return on Assets” (ROA) has been used as indicators of firm profitability and total assets, total sales and number of employees have been used as indicators of size. Multiple regressi...

Does Size Matter? Finding the Profitability and Marketability Benchmark of Financial Holding Companies

The aim of this paper is to explore the efficiency and the benchmarks of financial holding companies (FHCs) for a small open economy, Taiwan. We employ a two-stage production process including profitability and marketability performance using a non-paxametric frontier method — data envelopment analysis (DEA). Furthermore, the factor-specific measure and BCC (Banker-Charnes-Cooper) model are com...