Sales Management, Policies and Procedures

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Evidence on Asset Sales and Income Management: Case of Iran

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

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ژورنال

عنوان ژورنال: Journal of Marketing

سال: 1952

ISSN: 0022-2429

DOI: 10.2307/1247002