Companies` Practice of Income Smoothing Behavior and its Impact on Earnings per Share: An Empirical Study on Public Companies listed in Damascus Securities Exchange
published by Aِl-Baath University
in 2016
in
and research's language is
العربية
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Abstract in English
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.
References used
ALBRECHT, W., and RICHARDSON, F., 1990- Income Smoothing by Economy Sector, Journal of Business and Accounting, Vol. 17, No. 5, 713-730
ALMEID, J., NETO, A., BASTIANELLO, R., and MANEQUE, E., 2012- Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM and FBOVESPA, Revista Contabilidade & Financas, Vol. 23, No. 58, 65-75
ASHARI, N., KOH, H., TAN, S., and WONG, W., 1994- Factors Affecting Income Smoothing among Listed Companies in Singapore, Accounting and Business Research, Vol. 24, No. 96, 291-301