alexa Investigation the Effect of Income Smoothing and Auditor’s Opinion on the Financial Bankruptcy of Companies Listed in the Tehran Stock Exchange
E-ISSN: 2223-5833

Arabian Journal of Business and Management Review
Open Access

OMICS International organises 3000+ Global Conferenceseries Events every year across USA, Europe & Asia with support from 1000 more scientific Societies and Publishes 700+ Open Access Journals which contains over 50000 eminent personalities, reputed scientists as editorial board members.

Open Access Journals gaining more Readers and Citations

700 Journals and 15,000,000 Readers Each Journal is getting 25,000+ Readers

This Readership is 10 times more when compared to other Subscription Journals (Source: Google Analytics)

Research Article

Investigation the Effect of Income Smoothing and Auditor’s Opinion on the Financial Bankruptcy of Companies Listed in the Tehran Stock Exchange

Fadaee M* and Chashmi NA

Department of Accounting, Science and Research Branch, Islamic Azad University, Mazandaran, Iran

*Corresponding Author:
Fadaee M
Department of Accounting
Science and Research Branch
Islamic Azad University
Mazandaran, Iran
Tel: +98-151-2133851
E-mail: [email protected]

Received Date: July 11, 2016; Accepted Date: August 01, 2016; Published Date: August 12, 2016

Citation: Fadaee M, Chashmi NA (2016) Investigation the Effect of Income Smoothing and Auditor’s Opinion on the Financial Bankruptcy of Companies Listed in the Tehran Stock Exchange. Arabian J Bus Manag Review 6:264.

Copyright: © 2016 Fadaee M, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 

Abstract

The aim of study is to investigate the effect of income smoothing and auditor’s opinion on the financial bankruptcy of companies listed in Tehran stock exchange. In the analyses was used data of 70 companies listed in Tehran Stock Exchange in the period 2006 to 2013 and research hypotheses were analyzed with the help of statistical method of logistic regression. Significant variable coefficients and the model was confirmed in 95% confidence level. The research results showed that there is significant relationship between income smoothing and auditor’s opinion with financial bankruptcy of companies.

Keywords

Share This Page

Additional Info

Loading
Loading Please wait..
 
Peer Reviewed Journals
 
Make the best use of Scientific Research and information from our 700 + peer reviewed, Open Access Journals
International Conferences 2017-18
 
Meet Inspiring Speakers and Experts at our 3000+ Global Annual Meetings

Contact Us

Agri, Food, Aqua and Veterinary Science Journals

Dr. Krish

[email protected]

1-702-714-7001 Extn: 9040

Clinical and Biochemistry Journals

Datta A

[email protected]

1-702-714-7001Extn: 9037

Business & Management Journals

Ronald

[email protected]

1-702-714-7001Extn: 9042

Chemical Engineering and Chemistry Journals

Gabriel Shaw

[email protected]

1-702-714-7001 Extn: 9040

Earth & Environmental Sciences

Katie Wilson

[email protected]

1-702-714-7001Extn: 9042

Engineering Journals

James Franklin

[email protected]

1-702-714-7001Extn: 9042

General Science and Health care Journals

Andrea Jason

[email protected]

1-702-714-7001Extn: 9043

Genetics and Molecular Biology Journals

Anna Melissa

[email protected]

1-702-714-7001 Extn: 9006

Immunology & Microbiology Journals

David Gorantl

[email protected]

1-702-714-7001Extn: 9014

Informatics Journals

Stephanie Skinner

[email protected]

1-702-714-7001Extn: 9039

Material Sciences Journals

Rachle Green

[email protected]

1-702-714-7001Extn: 9039

Mathematics and Physics Journals

Jim Willison

[email protected]

1-702-714-7001 Extn: 9042

Medical Journals

Nimmi Anna

[email protected]

1-702-714-7001 Extn: 9038

Neuroscience & Psychology Journals

Nathan T

[email protected]

1-702-714-7001Extn: 9041

Pharmaceutical Sciences Journals

John Behannon

[email protected]

1-702-714-7001Extn: 9007

Social & Political Science Journals

Steve Harry

[email protected]

1-702-714-7001 Extn: 9042

 
© 2008-2017 OMICS International - Open Access Publisher. Best viewed in Mozilla Firefox | Google Chrome | Above IE 7.0 version
adwords