THE STUDY OF RELATIONS BETWEEN TRANSIENT/ LONG TERM INSTITUTIONAL INVESTORS AND EFFECTIVE DISCRETIONARY ACCRUAL MANAGEMENT AND

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ALIGHOLI MANSOUREH; JALILIAN ADEL

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:1 | Issue:4 Page(s): 27-42

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Title

THE STUDY OF RELATIONS BETWEEN TRANSIENT/ LONG TERM INSTITUTIONAL INVESTORS AND EFFECTIVE DISCRETIONARY ACCRUAL MANAGEMENT AND

Author(s)

ALIGHOLI MANSOUREH | JALILIAN ADEL | Issue Writer Certificate

Keywords

INSTITUTIONAL INVESTORSQ2

DISCRETIONARY ACCRUALSQ2

EARNINGS MANAGEMENTQ2

CORPORATE GOVERNANCEQ2

Abstract

This study classifies INSTITUTIONAL INVESTORS into transient and long-term based on their investment horizons to find evidence on the relationship between INSTITUTIONAL INVESTORS’ type and effective EARNINGS MANAGEMENT practice by using performance-matched discretionary accrual measure (Kothari et al., 2005). The regression results on the association between INSTITUTIONAL INVESTORS’ type and performance-matched DISCRETIONARY ACCRUALS show that long-term INSTITUTIONAL INVESTORS limit EARNINGS MANAGEMENT behaviors among firms that managed earnings effectively via DISCRETIONARY ACCRUALS (PMDA+), while short-term INSTITUTIONAL INVESTORS are negatively associated with performance-matched DISCRETIONARY ACCRUALS among firms that did not manage earnings by using DISCRETIONARY ACCRUALS (PMDA-).

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APA: Copy

ALIGHOLI, MANSOUREH, & JALILIAN, ADEL. (2013). THE STUDY OF RELATIONS BETWEEN TRANSIENT/ LONG TERM INSTITUTIONAL INVESTORS AND EFFECTIVE DISCRETIONARY ACCRUAL MANAGEMENT AND. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(4), 27-42. SID. https://sid.ir/paper/238020/en

Vancouver: Copy

ALIGHOLI MANSOUREH, JALILIAN ADEL. THE STUDY OF RELATIONS BETWEEN TRANSIENT/ LONG TERM INSTITUTIONAL INVESTORS AND EFFECTIVE DISCRETIONARY ACCRUAL MANAGEMENT AND. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;1(4):27-42. Available from: https://sid.ir/paper/238020/en

IEEE: Copy

MANSOUREH ALIGHOLI, and ADEL JALILIAN, “THE STUDY OF RELATIONS BETWEEN TRANSIENT/ LONG TERM INSTITUTIONAL INVESTORS AND EFFECTIVE DISCRETIONARY ACCRUAL MANAGEMENT AND,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 4, pp. 27–42, 2013, [Online]. Available: https://sid.ir/paper/238020/en

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