The Effect of Product Market Competition Structures on Real Earning Management with Emphasis on the Ownership Structure

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.

MOHAMMADZADEH SALTEH HEYDAR; DADASHZADEH GHADER; Moaiiedasl Masoumeh

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

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:10 | Issue:40 Page(s): 147-170

Download Full-Text

Persian Verion

View:

1,183

Download:

Cites:

Information Journal Paper

Title

The Effect of Product Market Competition Structures on Real Earning Management with Emphasis on the Ownership Structure

Author(s)

MOHAMMADZADEH SALTEH HEYDAR | DADASHZADEH GHADER | Moaiiedasl Masoumeh | Issue Writer Certificate

Keywords

Product Market Competition StructuresQ1

Real Earning ManagementQ2

Ownership StructureQ2

Family OwnershipQ1

Abstract

Product market competition, formed a great mechanism for optimal allocation of resources, and has a disciplinary effect on the behavior of managers and their incompetence and also, the applicant effect on managerial incentives for earnings manipulation and somehow to be reported earnings manage. The purpose this research is an investigation the role of Ownership Structure on the relationship between Product Market Competition Structures and Real Earning Management in the Tehran Stock Exchange. For this purpose, product market competition measure to follows of Raith (2013) and Karuna (2007) is used to from the ranks sum five criteria (industry concentration ratio, product differentiation, market size, property, plant & equipment-entry cost and number of firms) and the composite indicators of abnormal operating cash flow, abnormal production costs and abnormal discretionary expenditure for the Real Earning Management, and for measuring Ownership Structure of the three criteria of institutional ownership, board ownership and Family Ownership in this research. In this meanwhile, have been selected sample 128 firms. The present research method is application purpose and the correlation type and statistical methods is used to analyze multiple linear regression. The results show that has not Product Market Competition Structures on Real Earning Management and also Ownership Structure has not effect on the relationship between Product Market Competition Structures and Real Earning Management. This topic indicates that product market competition structure in relation to the Real Earning Management does not play role considering the importance of the Ownership Structure in Iran's Stock Exchange and deemed to be mechanism completely ineffective.

Cites

No record.

References

No record.

Cite

APA: Copy

MOHAMMADZADEH SALTEH, HEYDAR, DADASHZADEH, GHADER, & Moaiiedasl, Masoumeh. (2019). The Effect of Product Market Competition Structures on Real Earning Management with Emphasis on the Ownership Structure. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(40 ), 147-170. SID. https://sid.ir/paper/198180/en

Vancouver: Copy

MOHAMMADZADEH SALTEH HEYDAR, DADASHZADEH GHADER, Moaiiedasl Masoumeh. The Effect of Product Market Competition Structures on Real Earning Management with Emphasis on the Ownership Structure. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;10(40 ):147-170. Available from: https://sid.ir/paper/198180/en

IEEE: Copy

HEYDAR MOHAMMADZADEH SALTEH, GHADER DADASHZADEH, and Masoumeh Moaiiedasl, “The Effect of Product Market Competition Structures on Real Earning Management with Emphasis on the Ownership Structure,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 40 , pp. 147–170, 2019, [Online]. Available: https://sid.ir/paper/198180/en

Related Journal Papers