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Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)

Author

Listed:
  • Ghorbani Baravati, Negin

    (Shahid Bahonar University of Kerman)

  • Pourheidari, Omid

    (Shahid Bahonar University of Kerman)

  • Khodamipour, Ahmad

    (Shahid Bahonar University of Kerman)

Abstract

The purpose of this research is to investigate the impact of real earnings smoothing on labour investment efficiency company's. In order to test the research hypothesis, from financial information 96 firms from listed on Tehran stock Exchange in 2015 – 2022 have been used. The results that real earnings smoothing on abnormal net hiring has a negative and significant effect, which shows that real earnings smoothing lowers deviations of real net hiring away from the expected level. The results obtained from the hypothesis test are in accordance with the signaling theory regarding private information, real earnings smoothing conveys managers' private information about future earnings to stakeholders and by doing so, it reduces the information asymmetry between firms and external capital suppliers and inefficient labour Eventually, real earnings smoothing can help companies achieve high productivity and labour investment efficiency.

Suggested Citation

  • Ghorbani Baravati, Negin & Pourheidari, Omid & Khodamipour, Ahmad, 2024. "Investigating the Impact of Real Earnings Smoothing on the Company\'s Labour Investment Efficiency (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, vol. 29(1), pages 105-134, May.
    • Handle: RePEc:auv:jipbud:v:29:y:2024:i:1:p:105-134
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    More about this item

    Keywords

    Real earnings smoothing; Labour investment efficiency; Earnings management; information asymmetry; Tehran Stock Exchange;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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