عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In this study, we investigate the effect of firm size on income smoothing using data of firms listed on
the Tehran Stock Exchange. We examined 352 firms from 2001 to 2007. First the sample companies
were classified in to firms smooting and no smootings groups based on Eckel index . Finally , logit
model for test hypothese was applicated.
The results demonstrate significant evidence of a positive association between firm size and income