Factors Influencing Income Smoothing Practices With Firm Size Moderation

A Relationship Between Income Smoothing Practices And Firms Value In Iran

Factors Influencing Income Inequality in Transition Economies

A sharp rise of income inequality in the transition countries has caused a wide-ranging discussion about the factors affecting inequality. The present paper investigates a number of factors that influence income inequality in the transition countries. The main contribution of the study lies in its different approach to analysing these factors. While previous studies have either mainly focussed ...

The Impact of Corporate income Tax and Firm Size on Fixed Investment

This paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on KSE. This paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

Factors Influencing Agile Practices: A Survey

In the last decade agile methodologies have gained widespread popularity among the software community. Software practitioners across the globe are adopting agile methodologies to meet the challenges involved with turbulent business environment where requirements changes with time. Agile as name means flexibility is a group of various methodologies emphasizing the practice of Whole team, Short r...

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...