The Relationship between Institutional Stock Ownership and Earnings Management in Listed Companies on Tehran Stock Exchange
This study investigate the effect of institutional stock ownership on a firm’s earnings management activity by testing the empirical association between institutional Investor shareholdings and flexibility available for managers to make use of abnormal Accrual adjustments to manage earnings. This st...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-11-01
|
| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19971_d9055e5f5f19671b1cf7949eec78a873.pdf |