Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies

The purpose of this study is to investigate the role of modern and traditional liquidity indexes in forecasting Income Smoothing of the companies listed in Tehran Stock Exchange. In this study five hypotheses were introduced. A bi-faceted classification was used to divide the participant companies i...

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Autores principales:	Shokrollah Khajavi, Asghar Bagheri, Mohammad Monfared Maharluei
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	modern liquidity indexes comprehensive liquidity index cash conversion cycle net liquidity balance income smoothing Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/fea11bbd17ed4a159757ff9e21e91199
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id	oai:doaj.org-article:fea11bbd17ed4a159757ff9e21e91199
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spelling	oai:doaj.org-article:fea11bbd17ed4a159757ff9e21e911992021-11-04T19:40:24ZSurvey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies2008-89142476-292X10.22103/jak.2011.36https://doaj.org/article/fea11bbd17ed4a159757ff9e21e911992011-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_36_84d6dd96306cad1c62a66e10cf3a1f16.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe purpose of this study is to investigate the role of modern and traditional liquidity indexes in forecasting Income Smoothing of the companies listed in Tehran Stock Exchange. In this study five hypotheses were introduced. A bi-faceted classification was used to divide the participant companies into ‘income smoother’ and ‘non-income smoother’ groups. The data sample is restricted to 74 companies during the years 2000-2010. Using SPSS16 program for hypotheses testing, the results indicated that there is significant relationship between traditional indexes and size of companies with income smoothing, and that the most important effective item is the level of inventory in the companies.Shokrollah KhajaviAsghar BagheriMohammad Monfared MaharlueiShahid Bahonar University of Kermanarticlemodern liquidity indexescomprehensive liquidity indexcash conversion cyclenet liquidity balanceincome smoothingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 4, Pp 105-124 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	modern liquidity indexes comprehensive liquidity index cash conversion cycle net liquidity balance income smoothing Accounting. Bookkeeping HF5601-5689
spellingShingle	modern liquidity indexes comprehensive liquidity index cash conversion cycle net liquidity balance income smoothing Accounting. Bookkeeping HF5601-5689 Shokrollah Khajavi Asghar Bagheri Mohammad Monfared Maharluei Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
description	The purpose of this study is to investigate the role of modern and traditional liquidity indexes in forecasting Income Smoothing of the companies listed in Tehran Stock Exchange. In this study five hypotheses were introduced. A bi-faceted classification was used to divide the participant companies into ‘income smoother’ and ‘non-income smoother’ groups. The data sample is restricted to 74 companies during the years 2000-2010. Using SPSS16 program for hypotheses testing, the results indicated that there is significant relationship between traditional indexes and size of companies with income smoothing, and that the most important effective item is the level of inventory in the companies.
format	article
author	Shokrollah Khajavi Asghar Bagheri Mohammad Monfared Maharluei
author_facet	Shokrollah Khajavi Asghar Bagheri Mohammad Monfared Maharluei
author_sort	Shokrollah Khajavi
title	Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
title_short	Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
title_full	Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
title_fullStr	Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
title_full_unstemmed	Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies
title_sort	survey of efficiency of modern and traditional liquidity indexes in forecasting income smoothing of companies
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/fea11bbd17ed4a159757ff9e21e91199
work_keys_str_mv	AT shokrollahkhajavi surveyofefficiencyofmodernandtraditionalliquidityindexesinforecastingincomesmoothingofcompanies AT asgharbagheri surveyofefficiencyofmodernandtraditionalliquidityindexesinforecastingincomesmoothingofcompanies AT mohammadmonfaredmaharluei surveyofefficiencyofmodernandtraditionalliquidityindexesinforecastingincomesmoothingofcompanies
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Survey of Efficiency of Modern and Traditional Liquidity Indexes in Forecasting Income Smoothing of Companies

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