THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

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NAMAZI M.; HALLAJ M.; EBRAHIMI SH.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:16 | Issue:58 Page(s): 0-0

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Title

THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE

Author(s)

NAMAZI M. | HALLAJ M. | EBRAHIMI SH. | Issue Writer Certificate

Keywords

GOVERNMENTAL OWNERSHIPQ3

ACCOUNTING LOSSES; ACCOUNTING CONSERVATISMQ2

FIRM SIZE AND FINANCIAL LEVERAGEQ2

LOSS FIRMSQ2

Abstract

In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 LOSS FIRMS in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial leverage has a negative relation with accounting losses. There is no relation between accounting losses and GOVERNMENTAL OWNERSHIP in study sample. Our findings contribute to the literature on accounting conservatism and they implicate that conservatism is likely to be an efficient financial reporting mechanism to increase firm value in a long term period because it restrict opportunistic payment to managers and other contracting parties. The increased firm value is shared among all parties to the firm increasing everyone’s welfare. In that sense, conservatism is an efficient contracting mechanism.

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APA: Copy

NAMAZI, M., HALLAJ, M., & EBRAHIMI, SH.. (2010). THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(58), 0-0. SID. https://sid.ir/paper/358880/en

Vancouver: Copy

NAMAZI M., HALLAJ M., EBRAHIMI SH.. THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;16(58):0-0. Available from: https://sid.ir/paper/358880/en

IEEE: Copy

M. NAMAZI, M. HALLAJ, and SH. EBRAHIMI, “THE IMPACT OF INSTITUTIONAL OWNERSHIP ON CURRENT AND FUTURE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN TEHRAN STOCK EXCHANGE,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 58, pp. 0–0, 2010, [Online]. Available: https://sid.ir/paper/358880/en

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