TY  - JOUR
T1  - Study the Influence of Different Levels of Life Cycle on Asymmetric
Timeliness of Profit in the Accepted Corporations in
Tehran Price Stock Exchange
AU - Jamshidinavid, Babak AU - Bayati, Maryam 
JO  - International Business Management
VL  - 10
IS  - 27
SP  - 6214
EP  - 6219
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6214.6219
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6214.6219
KW  - Life cycle
KW  -asymmetric timeliness of profit
KW  -growth level
KW  -puberty level
KW  -wane level
AB  - 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).
ER  -