SURVEY ON RELATION BETWEEN ABNORMAL ACCRUALS, OWNERSHIP CONCENTRATION AS CORPORATE GOVERNANCE MECHANISMS AND FIRM'S CHARACTERISTICS

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REZAEI FARZIN; MOSAVIAN KHADIJEH

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:9 Page(s): 114-136

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Title

SURVEY ON RELATION BETWEEN ABNORMAL ACCRUALS, OWNERSHIP CONCENTRATION AS CORPORATE GOVERNANCE MECHANISMS AND FIRM'S CHARACTERISTICS

Author(s)

REZAEI FARZIN | MOSAVIAN KHADIJEH | Issue Writer Certificate

Keywords

ABNORMAL ACCRUALSQ2

OWNERSHIP CONCENTRATIONQ2

FIRM'S CHARACTERISTICSQ2

PANEL DATAQ2

Abstract

This Study attempts to provide evidence for the effects of the firm characteristics on corporate governance indices. Sixty companies are selected for a period of 2004-2008 as the sample of this study. Corporate governance indices in this research included: 1-information transparency index, 2-ownership concentration index. In order to evaluate transparency and OWNERSHIP CONCENTRATION indices variables of ABNORMAL ACCRUALS and concentration is used respectively. Also variables of investment opportunities, growth opportunities, financial risk, firm size and institutional shareholder ratio are used to explain firm characteristics. Implementing a multivariate linear regression models and pooled PANEL DATA, an appropriate model for each corporate governance index is provided. Findings corroborate that the effects of investment opportunities and firm size on ABNORMAL ACCRUALS (current) as information transparency index are significant and also the effects of institutional shareholder ratio, and growth opportunities and lag OWNERSHIP CONCENTRATION on OWNERSHIP CONCENTRATION (current) as firm concentration index are significant.

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APA: Copy

REZAEI, FARZIN, & MOSAVIAN, KHADIJEH. (2011). SURVEY ON RELATION BETWEEN ABNORMAL ACCRUALS, OWNERSHIP CONCENTRATION AS CORPORATE GOVERNANCE MECHANISMS AND FIRM'S CHARACTERISTICS. FINANCIAL ACCOUNTING, 3(9), 114-136. SID. https://sid.ir/paper/168255/en

Vancouver: Copy

REZAEI FARZIN, MOSAVIAN KHADIJEH. SURVEY ON RELATION BETWEEN ABNORMAL ACCRUALS, OWNERSHIP CONCENTRATION AS CORPORATE GOVERNANCE MECHANISMS AND FIRM'S CHARACTERISTICS. FINANCIAL ACCOUNTING[Internet]. 2011;3(9):114-136. Available from: https://sid.ir/paper/168255/en

IEEE: Copy

FARZIN REZAEI, and KHADIJEH MOSAVIAN, “SURVEY ON RELATION BETWEEN ABNORMAL ACCRUALS, OWNERSHIP CONCENTRATION AS CORPORATE GOVERNANCE MECHANISMS AND FIRM'S CHARACTERISTICS,” FINANCIAL ACCOUNTING, vol. 3, no. 9, pp. 114–136, 2011, [Online]. Available: https://sid.ir/paper/168255/en

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