Companies` Practice of Income Smoothing Behavior and its Impact on Earnings per Share: An Empirical Study on Public Companies listed in Damascus Securities Exchange

This study aims to detect the existence and the extend of using the income smoothing practice by the public joint stock companies listed in Damascus Securities Exchange (DSE). The Study also aims to find out and examine the relationship between income smoothing practice and earnings per share (EPS). To achieve the above objectives, the study examined the hypotheses and the said relationships through the data of 18 public companies listed in Damascus Securities Exchange (DSE). And this test conducted through the period from 2010 to 2014.