نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
2 استادیار گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The views expressed in income smoothing suggests that one hand, income smoothing improves information transparency about the company's future prospects. On the other hand, obscures the actual performance and incentives to stimulate opportunistic managers to smooth earnings. Therefore, income smoothing may be accompanied by the storage of negative information from managers, and the organization's innovation can be an approach to prevent accumulation of negative information in the company. Hence, the present study to investigate relationship between innovation, income smoothing and stock prices crash risk of companies listed in Tehran Stock Exchange. In this respect, 80 companies were selected for the period 2008-2014. To analyze the data and test research hypotheses multivariate regression model and panel data has been used. The results show that there is a significant positive relationship between stock prices crash risk and income smoothing. Also the results showed that innovation is reduced the stock prices crash risk. The evidence showed that companies who use innovative activities, income smoothing by managers associated with a reduced stock prices crash risk.
کلیدواژهها [English]
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