عنوان مقاله [English]
The financial crisis is a long-term process which affects many financial and operational aspects of companiesand the financial reporting system has played a major role in this process by employing different accounting methods.The purpose of this study is to analyze the financial crisis by applying the method of smoothing the profit and considering the effects of the variables of the positive accounting theory.This research is a semi-experimental analytical researchWhich is applied in terms of purpose and is classified as descriptive research. Data were analyzed using a sample of 144 listed companies in Tehran Stock Exchange,during the period of 10 years (2007 to 2016), the data were combined and the multivariate regression model was analyzed.The results of the first to third hypotheses indicate thatthere is no significant relationship between the lack of liquidity, the inability to fulfill obligations and the failure of the operation with the profit smoothingand the reason for this is that the companies did not pay much attention to the use of smoothing in the context of the financial crisis.There is also a significant and inverse relationship between bankruptcy and profit smoothingwhich shows that companies facing bankruptcy by smoothing the profits seek to improve the conditions of bankruptcy.
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