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الرئيسية > Income Smoothing Practices:>الوصف

Income Smoothing Practices: Evidence from Egypt

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Younis, Mohsen Ebied Abdelghafar (Author)
المجلد/العدد: مج22, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2018
الشهر: يوليو
الصفحات: 54 - 84
DOI: 10.21608/ATASU.2018.39590
ISSN: 2356-8402
رقم MD: 911984
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
الشركات | الدخل المالي | مصر
كلمات المؤلف المفتاحية:
Income Smoothing | Non-Smoothers | Firm Characteristics | Egypt
رابط المحتوى:
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المستخلص: Research objective: This study examines the existence of income smoothing practices in Egypt and identifies the differences concerning firm characteristics between smoothers and non-smoothers firms. Design/methodology/approach: The study uses accidental sample of non-financial firms over the period of 2010-2015 to determine income smoothing index using intelligent software based on Eckel Model. A number of statistical techniques are employed including logistic regression in order to predict the key determinants of income smoothing index. Findings: The study finds prevalence of income smoothing practices in Egyptian firms. In particular, 62.7% are smoothers, while, 37.3% are non-smoothers. In addition, there are satisfactory differences regarding firm characteristics between prior categories. Logistic regression results reveal that dividend yield, earnings per share, book value, managerial ownership and operating leverage contribute significantly in the prediction of income smoothing behavior. Research scope: The paper depends on Egyptian listed firms throughout the period 2010-2015 due to the lack of data. Practical implications: The study creates new software with beneficial implications for users of financial reports especially financial analysts, share¬holders and stakeholders mainly investors as this software merge easily data of income and sales throughout time series in one figure called IS index. Subsequently, created IS index rationalizes comprehensively the decision making process and it provides quick and accurate special reports regarding firms that smooth their income. Unlike prior research that has been computed the income smoothing degree manually. Originality and importance: The study extends the extant literature concerning income smoothing especially in emerging economy. However, it enriches the literature by contributing new computerized methodology that covers the gap concerning difficulty of income smoothing determination.
ISSN: 2356-8402

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