The Impact of Income Smoothing on the Future Earnings Response Coefficients Coefficient with the Effect of Moderating Different Information Environments

The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. Future earnings response coefficient is used as a measure for evaluation of stock price information content which repres...

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Bibliographic Details
Main Authors: Mohammad Imani Barandagh, Sohrab Abdi
Format: Article
Language:fas
Published: University of Tehran 2016-11-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_59777_a173232f7eaf7a79f0d66043428a9948.pdf