The Relationship between risk disclosure and Income smoothing with firm risk
Risk disclosure and income smoothing is one of the important strategies of the company in the face of risk. The purpose of this paper is to investigate the relationship between the two strategies of risk disclosure and income smoothing in relation to company risk levels. For this purpose, to answer the research questions about the relationship between risk disclosure and income smoothing on the level of risk of the company, among the companies listed on the Tehran Stock Exchange, 117 companies were selected by systematic elimination method from 1389 to 1398. The results show that there is a positive and significant relationship between risk disclosure and company risk and between the level of profit and risk smoothing of the company. As the company's risk increases, the amount of risk disclosure and income smoothing policy in the surveyed companies' increases significantly. The findings are important for investors and corporate boards who are interested in understanding the alternative reporting strategies that managers choose when faced with high risk. Overall, the research results fill the existing research gap in the field of the importance of risk disclosure strategies and profit smoothing on the company's risk level
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