THE EFFECT OF CAPITAL STRUCTURE AND OWNERSHIP STRUCTURE ON INFORMATION CONTENT OF REPORTED DPS AND EPS BY USING CUMULATIVE EARNING AND RETURN METHOD FOR COMPANIES LISTED ON TEHRAN STOCK EXCHANGE (TSE)

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SOLTANI ASGHAR; NADEM MASUD

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Journal Paper

Paper Information

Journal: Journal of Accounting Advances Year:2013 | Volume:5 | Issue:2 (65/3) Page(s): 8-10

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Title

THE EFFECT OF CAPITAL STRUCTURE AND OWNERSHIP STRUCTURE ON INFORMATION CONTENT OF REPORTED DPS AND EPS BY USING CUMULATIVE EARNING AND RETURN METHOD FOR COMPANIES LISTED ON TEHRAN STOCK EXCHANGE (TSE)

Author(s)

SOLTANI ASGHAR | NADEM MASUD | Issue Writer Certificate

Keywords

EPS

DPS

CAPITAL STRUCTURE

OWNERSHIP STRUCTURE

INFORMATION CONTENT

CUMULATIVE EARNING AND RETURN

Abstract

Introduction:This study is motivated by two factors. First, while there is extensive literature that discusses the role of OWNERSHIP STRUCTURE in corporate governance and other factors around the world (Schleifer and Vishny, 1997; La Porta et al. 1999), there is scarce evidence from prior literature that empirically examine the relationship between OWNERSHIP STRUCTURE and INFORMATION CONTENT of reported earnings in less developed economies. Second, there is limited evidence from prior studies that look into the role of institutional investors as a determinant of OWNERSHIP STRUCTURE and this paper is the first to investigate the role of institutional investors by examining the effect of institutional ownership on INFORMATION CONTENT of reported earnings in Iran economy.

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APA: Copy

SOLTANI, ASGHAR, & NADEM, MASUD. (2013). THE EFFECT OF CAPITAL STRUCTURE AND OWNERSHIP STRUCTURE ON INFORMATION CONTENT OF REPORTED DPS AND EPS BY USING CUMULATIVE EARNING AND RETURN METHOD FOR COMPANIES LISTED ON TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 5(2 (65/3)), 8-10. SID. https://sid.ir/paper/689447/en

Vancouver: Copy

SOLTANI ASGHAR, NADEM MASUD. THE EFFECT OF CAPITAL STRUCTURE AND OWNERSHIP STRUCTURE ON INFORMATION CONTENT OF REPORTED DPS AND EPS BY USING CUMULATIVE EARNING AND RETURN METHOD FOR COMPANIES LISTED ON TEHRAN STOCK EXCHANGE (TSE). JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2013;5(2 (65/3)):8-10. Available from: https://sid.ir/paper/689447/en

IEEE: Copy

ASGHAR SOLTANI, and MASUD NADEM, “THE EFFECT OF CAPITAL STRUCTURE AND OWNERSHIP STRUCTURE ON INFORMATION CONTENT OF REPORTED DPS AND EPS BY USING CUMULATIVE EARNING AND RETURN METHOD FOR COMPANIES LISTED ON TEHRAN STOCK EXCHANGE (TSE),” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 5, no. 2 (65/3), pp. 8–10, 2013, [Online]. Available: https://sid.ir/paper/689447/en

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