Seyed Hasan Masoudi Alavi

Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran

[ 1 ] - Institutional Ownership, Business Cycles and Earnings Informativeness of Income Smoothing: Evidence from Iran

Managers engage in income smoothing either to communicate private information about future earnings to investors (informativeness hypothesis) or to distort financial performance for opportunistic purposes (opportunism hypothesis). Business cycles and the monitoring role of institutional ownership may affect the earnings informativeness of income smoothing. The purpose of this research is to exa...

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