Measuring the level of income smoothing in the Iraqi banks listed in the Iraq Stock Exchange: An Empirical study in a sample of banks listed in the Iraq Stock Exchange
Abstract
This study aims to measure the level of income smoothing for Iraqi banks listed on the Iraq Stock Exchange. The study was conducted on a sample of (30) banks listed in the Iraq Stock Exchange, for the period from (2016-2017). Furthermore, (Eckel, 1981) model was used to measure the level of income smoothing, and descriptive tests were used, in addition to testing the hypothesis of the study using several statistical methods, including arithmetic mean, standard deviation, coefficient of variation (C.V), and the study concluded that most of the banks listed in the Iraqi Stock Exchange practice the process of smoothing income, as the results showed when measuring the level of income smoothing, as it reached (0.688) according to the Eckel scale.
References
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2. Almeida, J. E., Sarlo N, Alfredo, Bastianello, R. F., & Moneque, E. Z.. (2012). Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA. Revista Contabilidade & Finanças, 23(58), 65-75.
3. Alotaibi, E., )2016(, Introduction of Income and Extraordinary Returns for Shares in Saudi Joint Stock Companies, Master Thesis, Arab East College for Graduate Studies. Master Thesis.
4. Al-Shammari, & Maysoon Hammad. (2016). The Impact of Income Smoothing on Financial Performance (An Applied Study in the Housing Bank for Trade and Finance) 2010-2014 (Doctoral dissertation, Middle East University).
5. Al-taie, B. F. K., Flayyih, H. H., Talab, H. R., & Hussein, N. A. (2017). Measurement of Income Smoothing and Its Effect on Accounting Conservatism: An Empirical Study of Listed Companies in the Iraqi Stock Exchange. International Journal of Economic Perspectives. 11.
6. Ashari, N. (1994). “Factors Affecting Income Smoothing among Listed Companies in Singapore”, Accounting Business Research, Vol. 24, No. 96.
7. Beidleman, C. (1973). Income Smoothing: The Role of Management. The Accounting Review, 48(4), 653-667.
8. Copeland, R., & Licastro, R. (1968). A Note on Income Smoothing. The Accounting Review, 43(3), 540-545.
9. Flayyih, H. H., Mohammed, Y. N., & Talab, H. R. (2019). The role of accounting information in reducing the funding constraints of small and medium enterprises in Iraq. African Journal of Hospitality, Tourism and Leisure, 8(4), 1-10.
10. Flayyih, H. H., Salih, J. I., Rahma, N. G. A., & Mohammed, Y. N. (2020). Earnings Management between the fact of manipulation and credibility of management procedures: a literature review. Social Science and Humanities Journal.
11. Fraihat, M. A., )2016(, the effect of smoothing income on market returns for shares of money companies listed in the Kingdom of Saudi Arabia market, Arab Journal of Management, Volume 36, Issue 2.
12. Gharaybeh, )2013(, Factors Affecting the Income Smoothing Practice and Its Impact on Financial Performance in Jordanian Service Companies Listed on the Amman Stock Exchange: An Analytical Study,
13. Mathews, M. R. and M. H. Perera. (1991). Accounting Theory Developments. Champan & Hall. Boundary Rows, London.
14. Mohammed, Y. Ni, Salman, W .H, Mohammed, B. H. & Flayyih, H. H. (2020). The Role of Balanced Scorecard in the Integration of Management Control System and the Strategy of Economic Unity, International Journal of Innovation, Creativity and Change. www.ijicc.net Volume 13, Issue 7.
15. Mulford, C.W & Comiskey, E.E. (2002). “The Financial Numbers Game Detecting Creative Accounting Practices”, John Wiley and Sons. INC., USA.
16. Ronen, J., & Sadan, S. (1975). Classificatory Smoothing: Alternative Income Models. Journal of Accounting Research, 13(1), 133-149. doi:10.2307/2490652,
17. Saeed, L. M. & Hassan, M. M.,)2019(, The Impact of the Income Smoothing Policy on the Quality of Accounting Profits, Volume 4, Issue 4.
Authors
[1]
“Measuring the level of income smoothing in the Iraqi banks listed in the Iraq Stock Exchange: An Empirical study in a sample of banks listed in the Iraq Stock Exchange”, Soc. sci. humanities j., vol. 5, no. 10, pp. 2398–2405, Nov. 2021, Accessed: May 13, 2024. [Online]. Available: https://sshjournal.com/index.php/sshj/article/view/754
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