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Information Journal Paper

Title

THE RELATION BETWEEN INSTITUTIONAL SHAREHOLDERS AND EARNINGS MANAGEMENT IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE

Pages

  65-74

Abstract

 The role of corporate governance is to reduce the divergence of interests between shareholders and managers. It is is more useful when the managers have an incentive to deviate from shareholders’ interests. An example of deviation from shareholders' interests is the management of earnings through the use of accounting accruals. An institutional shareholder as an external mechanism of corporate governance is likely to reduce the incidences of earnings management. INSTITUTIONAL SHAREHOLDERS are also likely to improve investors' perception of the reliability of a firm performance, as measured by the earnings, in situations of earnings management. The primary objective of this paper is to examine the association between INSTITUTIONAL SHAREHOLDERS and earnings management. FIRM SIZE and leverage are control variables. The population used in this study comprises firms listed on the Tehran Stock Exchange (TSE) during 2004-2008 as the sample including 196 firms. Panel Data method is used as a technique to estimate the model. Also, the hypothesis examined in different industries. A positive significant association is found between INSTITUTIONAL SHAREHOLDERS and earnings management, and soa positive significant association between FIRM SIZE and leverage and earnings management.

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    APA: Copy

    NABAVI CHASHMI, S.A., MATAN, M., & NASROLLAHI, M.. (2012). THE RELATION BETWEEN INSTITUTIONAL SHAREHOLDERS AND EARNINGS MANAGEMENT IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), 9(25), 65-74. SID. https://sid.ir/paper/151464/en

    Vancouver: Copy

    NABAVI CHASHMI S.A., MATAN M., NASROLLAHI M.. THE RELATION BETWEEN INSTITUTIONAL SHAREHOLDERS AND EARNINGS MANAGEMENT IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR)[Internet]. 2012;9(25):65-74. Available from: https://sid.ir/paper/151464/en

    IEEE: Copy

    S.A. NABAVI CHASHMI, M. MATAN, and M. NASROLLAHI, “THE RELATION BETWEEN INSTITUTIONAL SHAREHOLDERS AND EARNINGS MANAGEMENT IN COMPANIES ACCEPTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF INDUSTRIAL STRATEGIC MANAGEMENT (PAJOUHESHGAR), vol. 9, no. 25, pp. 65–74, 2012, [Online]. Available: https://sid.ir/paper/151464/en

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