Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 12 2 2005 06 22 - - 10481 FA Journal Article This study examines the possible impact of culture on income smoothing. Explanatory variables capturing Hofstede cultural values are used from prior literature to proxy for Individualism, Masculinity, Power Distance and Uncertainty Avoidance. It is hypothesized and shown that relation between Hofstede cultural values and income smoothing exists among companies registered in Tehran Stock Exchange. Explanatory variables for income smoothing are statistically significant only after including the cultural value measures. This research is the first in Iran that connects cultural values to income smoothing and in this manner adds to the income smoothing literature. This study examines the possible impact of culture on income smoothing. Explanatory variables capturing Hofstede cultural values are used from prior literature to proxy for Individualism, Masculinity, Power Distance and Uncertainty Avoidance. It is hypothesized and shown that relation between Hofstede cultural values and income smoothing exists among companies registered in Tehran Stock Exchange. Explanatory variables for income smoothing are statistically significant only after including the cultural value measures. This research is the first in Iran that connects cultural values to income smoothing and in this manner adds to the income smoothing literature. https://acctgrev.ut.ac.ir/article_10481_3bb39baf42957397d3fae8e0e66b6554.pdf