The effect of Income smoothing on firm's information uncertainty, stock returns and cost of equity

This study investigated the effect of income smoothing on information uncertainty, stock return and cost of equity. For income smoothing two indices are used: total accruals smoothing and discretionary accruals smoothing. With accurate study of literature we hypothesized three possibilities and sele...

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Bibliographic Details

Published in:	بررسی‌های حسابداری و حسابرسی
Main Authors:	Gholamreza Soleimany Amiri, Razieh Hamzi
Format:	Article
Language:	Persian
Published:	University of Tehran 2011-08-01
Subjects:	cost of equity Discretionary accruals smoothing Information uncertainty Stock Return Total accruals smoothing
Online Access:	https://acctgrev.ut.ac.ir/article_23958_0a1d580c0975860eebb80c3dff75b9c9.pdf