أثر تمهيد الدخل على الاداء المالي ادراسة تطبيقية على بنك الاسكان للتجارة والتمويل 2010_2014ا The Impact of Income Smoothing on Financial Performance (An Applied Study in the Housing Bank for Trade and Finance) 2010 _2014

الشمري, ميسون دهام حماد (2016) أثر تمهيد الدخل على الاداء المالي ادراسة تطبيقية على بنك الاسكان للتجارة والتمويل 2010_2014ا The Impact of Income Smoothing on Financial Performance (An Applied Study in the Housing Bank for Trade and Finance) 2010 _2014. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The objective of this study is to reveal the impact of income smoothing on financial performance: Case study on Housing bank for trade and finance. To achieve the study objectives and to answer the research questions, financial statements for (2010-2014) were used in order to collect the required data and De –Angelo model was used to detect income smoothing in housing bank. Researcher used the Eviews Program to analyze collected data, and accordance with the statistical analysis of the data (descriptive, simple and multiple regression), The results showed there is positive significant impact of the income smoothing with all its dimensions on financial performance in housing bank. Furthermore, the results extended to show income smoothing also has Positive significant Impact on return on equity (ROE) and earnings per share (EPS). And based on the results of the study, a number of recommendations are suggested such as; the necessary of using other dimensions to measure income smoothing in future studies. Moreover, workshops must execute for stakeholder to enable them to verify management’s behavior related to income smoothing especially in losses years. Keywords: Income smoothing, Financial Performances

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