The Effect of Internal Property and Ownership Rights on Earnings Management

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Jalili Saber; Masoumpur Yalda

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2018 | Volume:10 | Issue:37 Page(s): 163-180

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Information Journal Paper

Title

The Effect of Internal Property and Ownership Rights on Earnings Management

Author(s)

Jalili Saber | Masoumpur Yalda | Issue Writer Certificate

Keywords

Ownership RightsQ1

Internal PropertyQ1

Earnings ManagementQ1

discretionary accrualsQ1

Abstract

Earnings Management is one of the effects of agency theory, can cause large losses for investors and shareholders will weaken, The aim of the study was to investigate the effect of shareholder rights and Internal Property on Earnings Management. For the measurement of shareholder rights model provided by Safarzadeh (1392) is used and to measure Earnings Management the modified Jones Model (1991) have been used. The study population consisted of listed companies in Tehran Stock Exchange, In this study financial information of 96 companies listed in the Tehran Stock Exchange during the period 1388 to 1392 investigated. The results by using the multiple regression and panel data with fixed effects, showed that the rights of shareholders and discretionary accruals have significant relationship and this relationship, a relationship is negative, but among the Internal Property Level and discretionary accruals significant relationship was not observed.

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APA: Copy

Jalili, Saber, & Masoumpur, Yalda. (2018). The Effect of Internal Property and Ownership Rights on Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 10(37 ), 163-180. SID. https://sid.ir/paper/157303/en

Vancouver: Copy

Jalili Saber, Masoumpur Yalda. The Effect of Internal Property and Ownership Rights on Earnings Management. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2018;10(37 ):163-180. Available from: https://sid.ir/paper/157303/en

IEEE: Copy

Saber Jalili, and Yalda Masoumpur, “The Effect of Internal Property and Ownership Rights on Earnings Management,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 10, no. 37 , pp. 163–180, 2018, [Online]. Available: https://sid.ir/paper/157303/en

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