International Business Management

Year: 2016
Volume: 10
Issue: 27
Page No. 6214 - 6219

Study the Influence of Different Levels of Life Cycle on Asymmetric Timeliness of Profit in the Accepted Corporations in Tehran Price Stock Exchange

Authors : Maryam Bayati and Babak Jamshidinavid

Abstract: The aim of this research is investigating the compound effect characteristics of corporation life cycle levels on asymmetric timeliness of profit. At first the review of literature of corporation life cycle should be presented, then the variables such as measure, age, asset expenditure, sale growthand divided profit ratio of each corporation share as qualified characteristics of corporation life cycle have been clarified. These variables have been measured based on current procedure measurement in corporation life cycle literature. Then the mentioned variables have been measured, categorized, mixed based on their effects on asymmetric timeliness of profitand investigated the research aim. The dependent variable of the research is profit before extraordinary item and its independent variables are life cycle different levels such as growth level, puberty level and wane level. The statistic sample of the research include 96 corporations which have been chosen by systematic deletion method. This research is an applicable one based on its aim. The research design is an eventual one based on its historical information and research deduction method is analytical and correlative. In research, Penelope data and linear regression have been used to investigate research hypotheses. The received conclusions of investigating 460 corporation year from 1389-1393 in accepted corporations in Tehran price stock exchange indicate that there are positive meaningful relationships between growth, pubertyand wane levels of life cycle levels and asymmetric timeliness of profit. The total conclusions express the influences of life cycle on asymmetric timeliness of profit in accepted corporations in price stock exchange in Tehran. All research findings and conclusions defend research main hypothesis, these findings indicate that in growth, puberty and wane levels investments pay more attention to former profit of conservatism corporations’ extraordinary item (in relation to corporations that use audacious accounting procedures).

How to cite this article:

Maryam Bayati and Babak Jamshidinavid, 2016. Study the Influence of Different Levels of Life Cycle on Asymmetric Timeliness of Profit in the Accepted Corporations in Tehran Price Stock Exchange. International Business Management, 10: 6214-6219.

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