Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Arad Hamed; Imeni Mohsen; Salehpour Zahra

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:2023 | Volume:8 | Issue:31 Page(s): 103-116

Download Full-Text

View:

Download:

Cites:

Information Journal Paper

Title

Political Connections, Family Ownership and Earnings Quality: Some Evidence from Iran

Author(s)

Arad Hamed | Imeni Mohsen | Salehpour Zahra | Issue Writer Certificate

Keywords

Political connectionsQ4

Earnings QualityQ4

Corporate GovernanceQ4

family ownershipQ4

Abstract

This research examining the relationship between Political connections in board, family ownership and Earnings Quality with an emphasis on political economy perspective and agency theory at the firms listed in Tehran stock exchange (TSE) from the years 2012 to 2018. To achieve this Purpose, this study uses a sample (805 firm-years observations) including the firms listed to examine research hypothesis. Also, the multivariate panel data regression is used for testing the relationship between variables. To enhance the robustness of the empirical results, this study uses other proxies of Earnings Quality and it has seen the effect of inflation. The present study finds are consistent with the resulting of the studies on the theory of political economy and agency theory previous literature. The results of the study indicate that firms with politically connected in board, have a lower Earnings Quality than politically non-connected. Also, the results show that family-owned firms have a higher quality of earnings than non-family companies. Furthermore, the negative effect of Political connections on Earnings Quality moderating by family ownership. This means that mitigates the costs of political connection and improves the quality of firm's earnings when existing family ownership.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops