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

Persian Verion

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

video

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

sound

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

Persian Version

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

View:

1,722
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

1

Information Journal Paper

Title

A STUDY OF RELATIONSHIP BETWEEN INSTITUTIONAL INVESTORS AND BOARD OF DIRECTOR WITH EARNINGS MANAGEMENT

Pages

  87-98

Abstract

 The corporate governance system has engaged in circumstance of manage and control of corporate, and especially the role of BOARD OF DIRECTORs in this connection, and explains framework of an effective answering system. Corporate governance can be cause decrease of EARNINGS MANAGEMENT (decrease of DISCRETIONARY ACCRUAL). Two basic mechanism of corporate governance system are: 1) INSTITUTIONAL INVESTORS and 2) BOARD OF DIRECTORs. In this article we will engage in relationship between these two mechanisms with EARNINGS MANAGEMENT. In this research, we examined the relationship between INSTITUTIONAL INVESTORS and BOARD OF DIRECTORs with EARNINGS MANAGEMENT in the companies accepted in the Tehran stock exchange. In the way of this goal, 75 accepted companies in the Tehran stock exchange had been chosen during 2004-2007. In this research, we adopt DISCRETIONARY ACCRUAL measure of EARNINGS MANAGEMENT. Statistic results showed that there is a significant relation between institutional ownership, managerial share ownership and THE NUMBER OF OUTSIDE DIRECTORs with EARNINGS MANAGEMENT. That is, increase institutional ownership, managerial share ownership and THE NUMBER OF OUTSIDE DIRECTORs can be cause decrease of EARNINGS MANAGEMENT.

Cites

References

  • No record.
  • Cite

    APA: Copy

    TALEBNIA, GH., & TAFTIAN, A.. (2010). A STUDY OF RELATIONSHIP BETWEEN INSTITUTIONAL INVESTORS AND BOARD OF DIRECTOR WITH EARNINGS MANAGEMENT. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), 20(83), 87-98. SID. https://sid.ir/paper/204142/en

    Vancouver: Copy

    TALEBNIA GH., TAFTIAN A.. A STUDY OF RELATIONSHIP BETWEEN INSTITUTIONAL INVESTORS AND BOARD OF DIRECTOR WITH EARNINGS MANAGEMENT. JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH)[Internet]. 2010;20(83):87-98. Available from: https://sid.ir/paper/204142/en

    IEEE: Copy

    GH. TALEBNIA, and A. TAFTIAN, “A STUDY OF RELATIONSHIP BETWEEN INSTITUTIONAL INVESTORS AND BOARD OF DIRECTOR WITH EARNINGS MANAGEMENT,” JOURNAL OF MANAGEMENT FUTURES RESEARCH(JOURNAL OF MANAGEMENT RESEARCH), vol. 20, no. 83, pp. 87–98, 2010, [Online]. Available: https://sid.ir/paper/204142/en

    Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.
  • Recommended Workshops






    Move to top