THE RELATIONSHIP OF EARNINGS MANAGEMENT AND INVESTMENT OPPORTUNITIES WITH EMPHASIZING ON OWNERSHIP CONCENTRATION

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MOJTAHEDZADEH VIDA; SAADAT RAZIYEH

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

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Journal: INVESTMENT KNOWLEDGE Year:2012 | Volume:1 | Issue:3 Page(s): 161-177

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Information Journal Paper

Title

THE RELATIONSHIP OF EARNINGS MANAGEMENT AND INVESTMENT OPPORTUNITIES WITH EMPHASIZING ON OWNERSHIP CONCENTRATION

Author(s)

MOJTAHEDZADEH VIDA | SAADAT RAZIYEH | Issue Writer Certificate

Keywords

EARNINGS MANAGEMENTQ1

INVESTMENT OPPORTUNITIESQ2

GROWTH ASSETSQ2

ABSOLUTE ABNORMAL ACCRUALSQ2

OWNERSHIP CONCENTRATIONQ2

Abstract

This research attempts to investigate the relationship of INVESTMENT OPPORTUNITIES and EARNINGS MANAGEMENT with respect to OWNERSHIP CONCENTRATION. EARNINGS MANAGEMENT is measured by using ABSOLUTE ABNORMAL ACCRUALS proxy through Ball and Shivakumar model (2006-2008). INVESTMENT OPPORTUNITIES calculated as an independent variable through geometric growth, market-to-book asset ratio and factor analysis of these two indicators. Control rights and deviation between cash flow rights and control rights was considered as a measure for OWNERSHIP CONCENTRATION. Results indicate there is not any significant relationship exists between assets geometric growth and EARNINGS MANAGEMENT. Although, there is a significant relationship exists between high market-to-book ratio and factor analysis of these two indicators and EARNINGS MANAGEMENT. Furthermore, OWNERSHIP CONCENTRATION has not a significant effect on EARNINGS MANAGEMENT and INVESTMENT OPPORTUNITIES and controlling shareholders do not use their monitoring role and their power to protect shareholders.

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APA: Copy

MOJTAHEDZADEH, VIDA, & SAADAT, RAZIYEH. (2012). THE RELATIONSHIP OF EARNINGS MANAGEMENT AND INVESTMENT OPPORTUNITIES WITH EMPHASIZING ON OWNERSHIP CONCENTRATION. INVESTMENT KNOWLEDGE, 1(3), 161-177. SID. https://sid.ir/paper/188022/en

Vancouver: Copy

MOJTAHEDZADEH VIDA, SAADAT RAZIYEH. THE RELATIONSHIP OF EARNINGS MANAGEMENT AND INVESTMENT OPPORTUNITIES WITH EMPHASIZING ON OWNERSHIP CONCENTRATION. INVESTMENT KNOWLEDGE[Internet]. 2012;1(3):161-177. Available from: https://sid.ir/paper/188022/en

IEEE: Copy

VIDA MOJTAHEDZADEH, and RAZIYEH SAADAT, “THE RELATIONSHIP OF EARNINGS MANAGEMENT AND INVESTMENT OPPORTUNITIES WITH EMPHASIZING ON OWNERSHIP CONCENTRATION,” INVESTMENT KNOWLEDGE, vol. 1, no. 3, pp. 161–177, 2012, [Online]. Available: https://sid.ir/paper/188022/en

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