This research considers three general objectives. 1) Identifying income smoother companies. 2) Study of relationship between income smoothing and type of industry (corel or peripheral) and size of company (sale). 3) Study of relationship between artificial income smoothing and size of companies (total sale) and type of industry (corel or peripheral). We have used two categories of information for studying the above-mentioned objectives. The first , our library studies , and the second are as secondary information in the form of derivated financial information from financial statements of accepted companies in Tehran’s stock exchange for 78- 83.
The results revealed that reported income smoothing and size of company (sale) are correlated having reliability coefficient at 90% and also there is a weak probability that income smoothing is related to type of industry. And between artificial income smoothing and size of company (sale) are correlated having reliability coefficient at 90%. Moreover, there is no significant relationship between artificial income smoothing and type of industry (corel or peripheral).
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